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2013 (5) TMI 342 - AT - Central ExciseRepacking of goods - Maize Starch - deemed manufacture - Held that - In the case of Riddhi Siddi Gluco Biols Ltd Vs CCE [2011 (4) TMI 970 - CESTAT, BANGALORE] has held that Maize Starch is correctly classifiable under Chapter 11. Thus, the activity of repacking would not amount to manufacture. Thus, grant of unconditional stay and remand the matter to Additional Commissioner to decide the present matter after the dispute of classification at the end of M/s Anil Products attains finality.
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