https://www.taxtmi.com/caselaws?id=93747 A Superintendent's approval of a classification list was treated as a limited delegated administrative act, not a conscious adjudication of tariff classification on merits. The power to determine or alter classification remained with the Assistant Commissioner, so the Superintendent's approval could not be equated with an appealable adjudicatory order. The objection was also characterised as one of jurisdiction rather than a mere technical defect. The departmental challenge was therefore not maintainable on that basis, and the application was rejected while the appellate view was left undisturbed. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93747 A Superintendent's approval of a classification list was treated as a limited delegated administrative act, not a conscious adjudication of tariff classification on merits. The power to determine or alter classification remained with the Assistant Commissioner, so the Superintendent's approval could not be equated with an appealable adjudicatory order. The objection was also characterised as one of jurisdiction rather than a mere technical defect. The departmental challenge was therefore not maintainable on that basis, and the application was rejected while the appellate view was left undisturbed. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93747