https://www.taxtmi.com/caselaws?id=239606 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. en-us Wed, 07 Aug 2013 00:00:00 +0530 Mon, 06 Jan 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239606 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. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239606