Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 732 - AT - Central ExciseClassification - Notification No. 67/95 dated 16-3-95 as amended - The product contains malto dextrins, vegetable oil, vitamins, minerals, etc. and has a DE% (reducing sugar content) in the range of 17% to 27% and free starch is absent - The classification issue related to whether the product would fall under 1702.19 as “other sugar” or under 1702.29 as “preparation of other sugar - As can be seen from the manufacturing process, which is not in dispute at all, the starting point of manufacture is maize starch or tapioca starch, which is solubilized with the addition of acid/enzyme - The chemical examiner’s report clearly shows that the product cannot be considered as maltose dextrin falling under heading No. 17.02 and since the heading No. 1901 covers food preparations of flour, meal, starch or malt extract, the product new maltodex product is classifiable as food preparation based on starch - the expert opinion of the department’s own chemical examiner favours classification under heading 19.01 - Decided in favor of the assessee
|