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2013 (11) TMI 783 - CESTAT AHMEDABADClassification of modified starch of Chapter 3505 and native starch as of Chapter 11 can only be made after proper chemical testing - Indian Standard of modified starches and native starch are available – Held that:- When the sample of the MSP manufactured by the assesse was not tested properly by keeping the Indian standards in mind, then there does not seem to be any irregularity on the part of adjudicating authority to get samples drawn and tested as per parameters given in Indian Standard, when such an exercise was done in the presence of officers of Central Excise - During subsequent testing of starch samples manufactured by the respondent and the cross examination of Dr. G.P. Sharma, the Chemical Examiner, it has clearly come out that the MSP starches manufactured by the assessee belong to category of native starches of CETH 1103.00 and not modified starches of 3505.90. Time-barred appeal - The adjudicatory authority has also dropped proceedings on the ground that extended period cannot be invoked in the case - Proceedings regarding demand of duty being time-barred, has not be questioned by the Revenue – Decided against Revenue.
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