Chemical classification of maize starch turned on conclusive testing, with native starch classification upheld over modified starch.

Maize starch powder was held to remain native starch under Chapter 11 because classification depended on conclusive chemical testing and the relevant technical standards distinguishing native from modified starch. The initial test report suggesting processed or modified starch was not treated as decisive, as later sampling and testing in the presence of Central Excise officers described the goods as ordinary starch powder. Cross-examination of the Chemical Examiner also showed that the respondent's process did not establish the modification required for Chapter 35 classification. On that material, the product retained the character of native starch and was correctly classified under Chapter heading 1103.00.

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Issues: Whether maize starch powder manufactured by the respondent was classifiable under Chapter heading 1103.00 as native starch or under Chapter heading 3505.90 as modified starch.

Analysis: Classification of starch depended on proper chemical examination and comparison with the relevant Indian Standards and technical parameters distinguishing modified starch from native starch. The first test report suggesting processed or modified starch was not conclusive, particularly in view of the subsequent sampling and testing conducted in the presence of Central Excise officers, which found the goods to be ordinary starch powder. On cross-examination, the Chemical Examiner clarified that the process adopted by the respondent did not establish modification of starch in the manner required for classification under Chapter 35. The material on record therefore supported the view that the product retained the character of native starch of Chapter 11.

Conclusion: The goods were correctly classified under Chapter heading 1103.00 as native starch and not under Chapter heading 3505.90 as modified starch, and the Revenue's challenge failed.

Ratio Decidendi: Classification of starch between Chapter 11 and Chapter 35 must be determined by conclusive chemical testing and relevant technical standards; in the absence of proof of modification, the product remains native starch.

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