2000 (7) TMI 322

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.... Shri R.J. Parakh, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. IVP Limited, the respondent to this appeal, had filed a classification list No. 1 of 1994 with effect from 1-3-1994 showing the classification of the product as "vanaspati" manufactured by it under heading 1504.00 of the tariff indicating the rate of duty and the notification. The classification....

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....nces, has been delegated to the Superintendent of Central Excise quoting a trade notice 51/92 dated 11-11-1992 (issuing Commissioner is not specified). The Commissioner (Appeals) said that the Superintendent could approve tlie classification list only in two circumstances - when only the number of notification is changed on account of budget etc. without affecting the classification of the goods e....

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.... is based on, nor could the departmental representative could produce this. However, the appeal does not challenge the Commissioner (Appeals) view that the proper officer, designated for the purpose of rule 173B was the Assistant Commissioner. Nor does it dispute the correctness of the statement that the function of the Superintendent was limited to according approval in the two sets of circumstan....