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2008 (7) TMI 396 - AT - Central ExciseClassification - held that - the chemical tests have not been conducted as per the standard; the Chemical Examiner was not aware of the correct standards; - the laboratory tests conducted by the respondents in their own laboratory has not been taken into account; the addition of Sulphur Dioxide and its impact has not been considered; duration of heat and temperature and their impact has not been taken into account and other parameters of modified starch have not been considered or discussed, it is felt that the matter has to be remanded back to the original Adjudicating Authority to examine the issue thoroughly once again - if the manufacturing process has not changed and remains the same by conducting fresh chemical examination of the samples. - It is also necessary to examine all the relevant, parameters of plain starch and the modified starch and compare the products manufactured by the respondents with the specifications for plain and modified starch and arrive at a conclusion whether the product manufactured by the respondents is plain starch or modified starch
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