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2015 (2) TMI 1170 - AT - Central ExciseClassiffication - Maize Starch Powder - Whether to be classifiable under heading 11.03 as Maize Starch Powder as per assessee or under heading 35.05 as other modified starches, as per Revenue - Period of dispute is from 1.1.2003 to 30.09.2003 and from 1.10.2003 to 31.03.2004 - Held that:- there is no chemical test report on record, on the basis of which, it can be said that the goods, in question, are Modified Starch. Moreover, as observed by the Tribunal in appellant's own case reported in [2011 (4) TMI 970 - CESTAT, BANGALORE], the appellant have produced the test reports in respect of the samples of Starch Powder tested by South India Textile Research Association and on the basis of the characteristics like moisture content, ash content, pH, free acidity, cold water solubility, viscosity and starch content, the goods, in question, have to be treated as Native Starch and not the Modified Starch. In view of this, the classification of the Maize Starch Powder is upheld under Chapter 11 of the Central Excise Tariff Act, as contended by the appellant. - Decided in favour of appellant with consequential relief
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