Interest can not be levied in case of classification disputes regarding rate of tax and such dispute shall be resolved only in assessment. Following EID Parry (2005) 141 STC 12(SC) ; J.K. Synthetics (1994) 4 PHT 450 (SC) ; Hindustan Aluminium (2002) Vol. 127 – Kishan Chand & Bros 52 PHT 19 (HPTT) holding that Khair wood is not same as timber.