TMI Blog2005 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... Corn Gluten Meal is classifiable under Heading 23.01 of the Schedule to the Central Excise Tariff as confirmed by the Commissioner (Appeals) in the impugned Order or under heading 35.04 of the Tariff as claimed by the Revenue. 2. We heard Shri A.S. Bedi, learned S.D.R., and Sh. J. Vellapally, Sr. Advocate. We observe that both the Deputy Commissioner and the Commissioner (Appeals) have classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protein - starch bonding becomes loose. The stepped maize is passed through Coarse grinding machine. The crushed material is taken into a trapezoidal tank called degerminator which contains slurry having heavier specific gravity, then the germ is separated by floating method. It is thereafter washed and dried. All the solid material from the degerminator bottom is passed through fine grinder and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch initially separate water from starch and gluten and thereafter starch and gluten separate from each other due to difference in specific gravity. The Gluten Slurry obtained from centrifuge of Refinery Section is filtered through plate and frame filter and wet gluten cake is obtained. Wet Gluten cake is passed through the drier where it is dried and powdered gluten comes out for packing and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or as fertilizers and some of these residues are used in the production of cultures for the manufacture of antibiotics. The respondents had contended before the Adjudicating Authority that the impugned product is used for cattle feed and poultry feed which has not been controverted by the Revenue before us. The Adjudicating Authority also, after referring to certificates received from various majo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protein and as such is a type of protein concentrate and it should be classified as protein in terms of HSN Explanatory Notes. We observe that this point has been considered by the lower authorities and has not found favoured with them. The Revenue has not brought any material to support that the impugned product is not residue or waste of food industries. We, therefore, find no reason to interfe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
