https://www.taxtmi.com/caselaws?id=111171 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. en-us Tue, 24 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 17:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111171 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. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111171