https://www.taxtmi.com/caselaws?id=152716 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. en-us Mon, 22 Feb 2010 00:00:00 +0530 Tue, 09 Jul 2013 14:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152716 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. Case-Laws Central Excise Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152716