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TMI Blog2018 (3) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff Act, 1985. The said classification lists were assessed provisionally. Further classification issue was finally decided in the case of Bakelite Hylam Ltd. reported at 1997 (91) ELT 13 (SC) which was pending before the Apex Court by classifying the same under sub heading 3920.31 of Central Excise Tariff Act, 1985. The appellants were paying duty on their goods classifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the appellants are before us. 3. Learned Counsel for the appellants submits that as their classification list were not finalized therefore, the Show Cause Notices were issued to them are pre-mature. As unless and until the classification list is assessed finally, the Show Cause Notices cannot change the classification. 4. On the other hand, learned A. R. opposed the contention of lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, 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. Admittedly, the finalization of classification list is still pending in that circumstance, we hold that Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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