https://www.taxtmi.com/caselaws?id=255177 Classification of maize starch depended on whether treatment with potassium permanganate and sodium metabisulphite produced a modified starch under Heading 35.05 or only purified and bleached maize starch under Heading 11.03. Applying the HSN explanatory notes, the material change required for modified starch was not established, as mere improvement in whiteness or brightness does not alter the product's essential properties. The record also lacked a reliable contemporaneous test report showing modification during the relevant period. On that evidence, the product was not proved to be modified starch and was classified as starch under Heading 11.03 in favour of the assessee. en-us Fri, 17 Oct 2014 00:00:00 +0530 Fri, 19 Jun 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255177 Classification of maize starch depended on whether treatment with potassium permanganate and sodium metabisulphite produced a modified starch under Heading 35.05 or only purified and bleached maize starch under Heading 11.03. Applying the HSN explanatory notes, the material change required for modified starch was not established, as mere improvement in whiteness or brightness does not alter the product's essential properties. The record also lacked a reliable contemporaneous test report showing modification during the relevant period. On that evidence, the product was not proved to be modified starch and was classified as starch under Heading 11.03 in favour of the assessee. Case-Laws Central Excise Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255177