2004 (12) TMI 576

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..... shra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of sago which is exempt from duty. The duty demand in the present proceedings is in respect of "starch with 40%+ moisture" content. It has been held that such starch is liable to duty under Heading 1103 as "starches". 2. The appellant had contested the levy on the ground that the item i .....

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..... Standards has stipulated that "the material shall be either in the powder or granular form and shall be white or off white in colour". The Indian Standard also stipulates 98% starch content. According to the appellants, the in-process material emerging during the manufacture of sago cannot be considered as commercially known starch in view of the stipulations in the above authorities. As against .....

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