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2018 (12) TMI 1019 - AT - Central ExciseClassification of goods - reprocessed granules (RPG) - whether classified under heading 3902.10 and chargeable to duty or under 3926.90 with the benefit of Notification No. 15/94 CE dated 1/3/94 chargeable to Nil Rate of Duty? - provisional assessment - Held that:- The classification list does not indicate any endorsement to the effect that the assessment has been made provisional under Rule 9(B) of Central Excise Rules. The appellant has also not enclosed of RT 12 returns and the invoices of the relevant period to proof that there is no mention of the classification being provisional by a specific endorsement. Therefore, the classification list has been approved finally under Heading 3926.90. The approved classification list cannot be modified with retrospective effect. Extended period of limitation - Held that:- As the classification list was approved finally the demand cannot be raised by invoking the extended period of limitation treating the assessment to be provisional, which is not apparent from the facts and records of the case. Appeal allowed - decided in favor of appellant.
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