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2013 (11) TMI 779 - CESTAT AHMEDABADClassification of Goods - Chapter 11 OR Chapter 35 - Assessee manufactured various kinds starch – Cleared the goods at Nil rate of Duty - Held that:- Following RIDDHI SIDDHI GLUCO BIOLS LTD. Versus COMMR. OF C. EX., BELGAUM [2011 (4) TMI 970 - CESTAT, BANGALORE] - the product i.e. Maize Starch would merit classification under Chapter 11 - Modified starches may be distinguished from unmodified starches of Chapter 11 on the basis of changes in their properties - different physical and chemical properties distinguish modified starches of Chapter Heading 3505 from native starches of Chapter 11 - unless these parameters are ascertained on test, it cannot be conclusively found as to whether the impugned goods are correctly classifiable under Chapter 11 of the Tariff or Chapter Heading 3505 of the Tariff. Commercially an item is considered as modified starch only if the parameters such as matching with the IS specifications for modified starches - The use depends on the type and extent of modification - Most of the starch derivatives (modified starches) can be distinguished by physical and chemical methods and with instrumental analytical techniques – Decided Against Revenue.
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