Classification of processed corncob grit: residue from food industry, not polishing medium or vegetable product, falls under Heading 23.01.

Processed corncob grit was held to be classifiable as residues and waste from the food industries under Heading 23.01 of the Central Excise Tariff Act, 1985. It was not treated as a vegetable plaiting material or general vegetable product under Heading 14.01, and its possible use as a polishing medium did not make it classifiable under Heading 3405.90 because its essential character remained that of corncob residue with no admixture. The classification adopted by the assessee was accepted.

---

---

Issues: Whether the product manufactured from processed corncob grit was classifiable under Heading 3405.90 of the Central Excise Tariff Act, 1985, Heading 14.01 of the Central Excise Tariff Act, 1985, or Heading 23.01 of the Central Excise Tariff Act, 1985.

Analysis: The product was obtained by processing corncobs, which themselves arose as waste in the processing of maize. The product was not a vegetable plaiting material or a general vegetable product of the kind covered by Heading 14.01. It was also not classifiable under Heading 3405.90 merely because it could be used as a polishing medium, since its essential character was that of a residue obtained from corncob and nothing was mixed with it. The product answered the description of residues and waste from the food industries, and the HSN notes supported classification of maize-cob residues under Heading 23.01.

Conclusion: The product was classifiable under Heading 23.01 of the Central Excise Tariff Act, 1985 and not under Heading 3405.90. The classification adopted by the assessee was accepted.

---