2000 (9) TMI 320

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..... per : Gowri Shankar, Member (T)]. The respondent to this appeal filed a classification list effective from 1st March, 1993 which was approved by the Superintendent. The department appealed to Commissioner (Appeals) against the approval granted to classification of some of the products seeking their classification elsewhere in the tariff. The Commissioner (Appeals) found that in terms of the .....

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..... tion of the goods earlier approved. He concluded therefore that what the Superintendent approved was not the classification of the product itself but merely the application of the changed rate of duty. 3. We approve of this line of the reasoning. The Superintendent did not have the power and therefore could not have changed the classification under any of the heading of the tariff for the goods. .....

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