Starch classification under excise tariff depends on reliable proof of modification, not mere characterisation.

Classification of a product as starch or modified starch turned on its physical and chemical characteristics under the Central Excise Tariff. The Tribunal noted that native starch and modified starch are distinct tariff entries and that classification under Chapter 35 requires reliable empirical evidence showing the attributes of modified starch. Relying on an earlier coordinate Bench view, it accepted that in the absence of dependable test-based proof of modification, the product remains classifiable as native starch under Chapter 11. The stated outcome was that the Revenue's challenge failed and Chapter 11 classification prevailed.

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Issues: Whether the product manufactured by the respondent was correctly classifiable under Chapter 11 as starch or under Chapter 35 as modified starch.

Analysis: The product was claimed to be starch falling under Chapter 11 of the Central Excise Tariff Act, 1985, while the Revenue sought classification under Chapter 35 as modified starch. The determining factor was whether the goods had the physical and chemical characteristics of modified starch, since native starch and modified starch are distinct tariff entries. The Tribunal noted that the earlier coordinate Bench decision on a similar product had accepted classification under Chapter 11 and had found that classification under Chapter 35 could not be sustained without reliable empirical testing of the relevant properties. Following that later decision, the Tribunal held that the impugned order classifying the product as modified starch was sustainable.

Conclusion: The product was held to fall under Chapter 11, and the Revenue's challenge to that classification failed.

Ratio Decidendi: Where the goods are shown to possess the characteristics of native starch and reliable test-based evidence does not establish the attributes of modified starch, classification under Chapter 11 prevails over Chapter 35.

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