https://www.taxtmi.com/caselaws?id=239602 Classification of a product as starch or modified starch turned on its physical and chemical characteristics under the Central Excise Tariff. The Tribunal noted that native starch and modified starch are distinct tariff entries and that classification under Chapter 35 requires reliable empirical evidence showing the attributes of modified starch. Relying on an earlier coordinate Bench view, it accepted that in the absence of dependable test-based proof of modification, the product remains classifiable as native starch under Chapter 11. The stated outcome was that the Revenue's challenge failed and Chapter 11 classification prevailed. en-us Thu, 18 Jul 2013 00:00:00 +0530 Fri, 03 Jan 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239602 Classification of a product as starch or modified starch turned on its physical and chemical characteristics under the Central Excise Tariff. The Tribunal noted that native starch and modified starch are distinct tariff entries and that classification under Chapter 35 requires reliable empirical evidence showing the attributes of modified starch. Relying on an earlier coordinate Bench view, it accepted that in the absence of dependable test-based proof of modification, the product remains classifiable as native starch under Chapter 11. The stated outcome was that the Revenue's challenge failed and Chapter 11 classification prevailed. Case-Laws Central Excise Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239602