https://www.taxtmi.com/caselaws?id=183228 The Tribunal upheld the classification of Maize Starch Powder under chapter 11, setting aside the Commissioner's order that classified it under heading 35.05. The extended period of limitation was not invoked due to lack of disclosure by the appellant. The penalty imposed under Section 11 AC was set aside as the classification issue was resolved in favor of the appellant. The majority order agreed with the Member (Judicial) that the product should be classified under chapter 11, allowing the appeal with consequential relief to the appellant. en-us Wed, 18 Feb 2015 00:00:00 +0530 Fri, 21 Oct 2016 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183228 The Tribunal upheld the classification of Maize Starch Powder under chapter 11, setting aside the Commissioner's order that classified it under heading 35.05. The extended period of limitation was not invoked due to lack of disclosure by the appellant. The penalty imposed under Section 11 AC was set aside as the classification issue was resolved in favor of the appellant. The majority order agreed with the Member (Judicial) that the product should be classified under chapter 11, allowing the appeal with consequential relief to the appellant. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183228