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2018 (3) TMI 9 - AT - Central ExciseChange in classification of goods - unless and until the classification list is finalized, whether the Show Cause Notice can be issued to the appellant to change their classification of goods? Held that: - Admittedly, the appellants were filing classification list which were assessed provisionally, in that circumstances, the show cause notice cannot be issued to the appellant to change the classification of goods, unless and until the classification list is finalized. Therefore, the show cause notices issued to the appellant are premature unless and until their classification list is finalized. SCN bad in law - appeal allowed - decided in favor of appellant.
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