Classification list rejection requires competent authority and a reasoned order after hearing the assessee.

The Superintendent of Central Excise could not reject the classification list on his own, because the communication was not shown to rest on a reasoned order by the competent authority. The dispute over classification had to be considered by the Assistant Collector, who was required to hear the petitioner and pass a reasoned decision. The rejection was therefore unsustainable for want of authority in the Superintendent, and the matter was remitted for fresh determination by the proper authority.

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Issues: Whether the Superintendent of Central Excise had authority to reject the classification list and whether the matter required a reasoned determination by the competent authority.

Analysis: The communication rejecting the classification list was not shown to be backed by a reasoned order of the competent authority. The Superintendent of Central Excise had no authority to reject the classification list on his own. The dispute on classification required consideration by the Assistant Collector after hearing the petitioner.

Conclusion: The rejection was not sustainable for want of authority in the Superintendent, and the matter was sent to the Assistant Collector for a reasoned order after hearing the petitioner.

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