https://www.taxtmi.com/caselaws?id=173544 The classification dispute concerned maize-starch-based products, with the department treating them as modified starch under Heading 35.05 rather than unmodified starch under Heading 11.03 of the Central Excise Tariff Act, 1985. The tribunal noted that the issue was already covered by an earlier decision in the assessee's own case, where a departmental Chemical Examiner's opinion could not be sustained because it was not supported by empirical testing or examination of the manufacturing process. As no rectification of those defects was shown for the later period, the same reasoning applied and the departmental classification was not accepted. The appeal was allowed and the tax demand did not survive. en-us Mon, 08 Jul 2013 00:00:00 +0530 Sat, 10 Oct 2015 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173544 The classification dispute concerned maize-starch-based products, with the department treating them as modified starch under Heading 35.05 rather than unmodified starch under Heading 11.03 of the Central Excise Tariff Act, 1985. The tribunal noted that the issue was already covered by an earlier decision in the assessee's own case, where a departmental Chemical Examiner's opinion could not be sustained because it was not supported by empirical testing or examination of the manufacturing process. As no rectification of those defects was shown for the later period, the same reasoning applied and the departmental classification was not accepted. The appeal was allowed and the tax demand did not survive. Case-Laws Central Excise Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173544