Tariff classification of maize starch must follow interpretative rules; fresh grounds cannot replace a failed classification basis.

Maize starch classification under the Central Excise Tariff turned on whether the goods fell within Chapter Heading 3809 and whether Revenue could switch to an alternative heading after its original basis failed. The Tribunal noted that the product was not a preparation for use in the textile industry and that a fresh classification basis cannot be introduced by changing grounds in appeal; the proper course is issuance of a fresh show cause notice. It further reiterated that tariff classification must be made by applying the tariff's interpretative rules, not by adopting a different heading merely because the proposed one is unsustainable. Revenue's appeal was rejected and the existing classification remained undisturbed.

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Issues: Whether maize starch manufactured by the respondent was classifiable under Chapter Heading 3809 of the Central Excise Tariff Act, 1985, and whether the Revenue could sustain its appeal by shifting to an alternative classification when the proposed revision of grounds was not permitted.

Analysis: The product had been examined by the adjudicating authority, which concluded that it could not be treated as a preparation for use in the textile industry and therefore would not fall under Chapter Heading 3809. The Revenue sought to argue that, once Heading 11.03 was ruled out, the goods could be classified under Heading 35.05, but the request to revise the grounds of appeal was rejected. The Tribunal held that, where a fresh basis of classification is sought to be introduced, the proper course is issuance of a fresh show cause notice and not a change of grounds in appeal. It further held that tariff classification must be determined by applying the interpretative rules of the tariff schedule and not by resorting to a different heading merely because the originally suggested one fails.

Conclusion: The Revenue's appeal was rejected and the respondent's classification was left undisturbed.

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