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<h1>Classification of Maize Starch Powder Upheld as Non-Modified Starch</h1> <h3>Commissioner of Central Excise & Cus., Ahmedabad Versus M/s. Maize Products</h3> Commissioner of Central Excise & Cus., Ahmedabad Versus M/s. Maize Products - 2013 (298) E.L.T. 439 (Tri. - Ahmd.) Issues:Classification of Maize Starch Powder (MSP) - Chapter heading 1103.00 vs. CETH 3505.90 as Modified StarchIssue 1: Classification of Maize Starch Powder (MSP)The appeals were filed by the Revenue challenging the classification of Maize Starch Powder (MSP) manufactured by the respondent under Chapter heading 1103.00 as non-modified Starch, while the show cause notice claimed classification under CETH 3505.90 as Modified Starch. The Revenue contended that the manufacturing process, end use, and chemical analysis indicated that the product should be classified as modified starch. Statements from company officials and chemical reports were presented to support this argument.Issue 2: Reliance on Test ReportsThe Revenue argued that the classification should be based on the test report dated 03.11.2003 by the Chemical Examiner, which concluded that the MSP could be considered as processed/modified starch. They emphasized that test reports from samples drawn during adjudication should be relied upon, not those from later stages. However, the respondent highlighted cross-examinations and chemical tests that revealed the MSP as native starch, not modified starch.Issue 3: Legal Standards for ClassificationThe judgment referred to the distinction between modified starches and unmodified starches based on specific properties such as solution clarity, gel stability, and water binding capacity. Proper chemical testing, as per Indian standards, is crucial for accurate classification. It was noted that the MSP samples manufactured by the respondent were found to belong to the category of native starches under Chapter heading 1103.00, not modified starches under 3505.90.Issue 4: Time-Barred DemandThe adjudicating authority dropped proceedings citing that the extended period could not be invoked in this case. The advocate for the respondent argued that the demand of duty being time-barred was not questioned by the Revenue in the appeal. The judgment upheld the decision of the adjudicating authority, stating that the order was legal, correct, and justified, leading to the rejection of the Revenue's appeal.This detailed analysis of the judgment addresses the classification of Maize Starch Powder, reliance on test reports, legal standards for classification, and the time-barred nature of the demand, providing a comprehensive overview of the issues involved in the case.