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Classification waste - peelings of potatoes manufacturing of potato chips - According to assessee, the waste which has been generated in the manufacturing process falls within the Entry No. 23080000 of Chapter 23 relating to vegetable materials and vegetable waste, vegetable residues and by-products and this item is not subject to excise duty.

The stand of the department is that the aforesaid peelings of potatoes and waste in the shape of paste is nothing but starch, therefore, it falls within the entry under Chapter Heading No. 11081300, which is subject to excise duty at the rate of 40% of the sale price

These appeals raise serious issue of classification i.e. whether the goods in question is starch classifiable under Tariff Entry 1108 13 00 or vegetable waste classifiable under Tariff Entry 2308 00 00. - good prima facie case - pre-deposit waived





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