https://www.taxtmi.com/caselaws?id=233757 The Tribunal considered the correct classification of Maize Starch under Chapter 11 or Chapter 35, noting the confusion regarding deemed manufacture in repacking activities. The Commissioner's order classified the product under Chapter 35, leading to multiple challenges and pending proceedings. The Tribunal referenced a previous case where Maize Starch was classified under Chapter 11, indicating that repacking would not constitute manufacture if so. Emphasizing the importance of resolving the dispute, the Tribunal granted unconditional stay, setting aside the order, and remanding the matter for decision after finality at M/s Anil Products, effectively disposing of the appeal. en-us Wed, 27 Feb 2013 00:00:00 +0530 Wed, 15 May 2013 10:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233757 The Tribunal considered the correct classification of Maize Starch under Chapter 11 or Chapter 35, noting the confusion regarding deemed manufacture in repacking activities. The Commissioner's order classified the product under Chapter 35, leading to multiple challenges and pending proceedings. The Tribunal referenced a previous case where Maize Starch was classified under Chapter 11, indicating that repacking would not constitute manufacture if so. Emphasizing the importance of resolving the dispute, the Tribunal granted unconditional stay, setting aside the order, and remanding the matter for decision after finality at M/s Anil Products, effectively disposing of the appeal. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233757