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2000 (7) TMI 322 - AT - Central Excise
Issues:
1. Approval of classification list by Superintendent vs. Commissioner (Appeals) 2. Jurisdictional authority for approving classification list 3. Technical grounds for dismissal of appeal Analysis: 1. The case involves a dispute over the approval of a classification list by the Superintendent and the subsequent challenge before the Commissioner (Appeals). The respondent filed a classification list showing the product as "vanaspati" under heading 1504.00 of the tariff, which was approved by the Superintendent. The Commissioner of Central Excise questioned this approval and sought classification under heading 1508 of the tariff. 2. The Commissioner (Appeals) refused to entertain the application, stating that the Superintendent's approval did not constitute an adjudication on classification. The Assistant Commissioner was designated as the proper authority for approving classification lists, with limited circumstances allowing the Superintendent to approve in specific situations. The Commissioner (Appeals) held that the Superintendent's approval did not relate to classification and, therefore, did not act as an adjudicating authority. 3. The appeal challenged this decision, arguing that the Superintendent, being delegated the power to approve the classification list, acted as an adjudicating authority. However, the appeal did not provide the trade notice or instructions on which it was based. The Tribunal noted that the Superintendent's function was limited to specific circumstances and did not extend to approving classification consciously. The Tribunal upheld the Commissioner's view that the Superintendent did not approve the classification and that the dismissal was not a mere technicality but a jurisdictional issue. 4. The Tribunal emphasized that questions of jurisdiction are significant and cannot be dismissed as technical objections. Ultimately, the Tribunal found no reason to interfere and dismissed the application, affirming the Commissioner (Appeals) decision.
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