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2020 (2) TMI 810 - AT - Central ExciseClassification of goods - Maize Starch Powder (MSP, for short) (Thin boiled starch), MSP (very thin boiled starch), MSP Regular (Pharma), MSP Regular (Textiles) and MSP Regular (Food) - whether classified under Tariff heading No.35051090 of the Central Excise Tariff, 1985 or under Chapter Sub- Heading No.11081200 of the First Schedule to the Central Excise Tariff Act, 1985? - Benefit of N/N. 3/2007-C.E. dated 01/03/2007 - period from December-2007 to May-2008. HELD THAT:- The issue is squarely covered by a precedent decision of the Tribunal in the appellant’s own case RIDDHI SIDDHI GLUCO BIOLS LTD. VERSUS COMMR. OF C. EX., BELGAUM [2011 (4) TMI 970 - CESTAT, BANGALORE] wherein it was held that the impugned order relying upon the report of the Departmental Chemical Examiner who had given his personal opinion without any empirical tests or study of manufacturing process cannot be sustained. Appeal allowed - decided in favor of appellant.
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