https://www.taxtmi.com/caselaws?id=356786 Revenue's allegation that the assessee cleared modified tapioca starch as native starch failed because the evidence did not prove actual conversion or misdeclaration. Buyer statements were not decisive, several were weakened in cross-examination, and the dispatch register was treated only as a marketing or appraisal record. The Tribunal relied on chemical test material, including expert reports from recognised institutions, which showed the samples to be native starch. In the absence of positive and tangible evidence that modified starch had been cleared under the guise of native starch, the duty demand could not be sustained, and the related interest, penalty and confiscation were also held unsustainable. en-us Thu, 07 Dec 2017 00:00:00 +0530 Fri, 09 Sep 2022 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356786 Revenue's allegation that the assessee cleared modified tapioca starch as native starch failed because the evidence did not prove actual conversion or misdeclaration. Buyer statements were not decisive, several were weakened in cross-examination, and the dispatch register was treated only as a marketing or appraisal record. The Tribunal relied on chemical test material, including expert reports from recognised institutions, which showed the samples to be native starch. In the absence of positive and tangible evidence that modified starch had been cleared under the guise of native starch, the duty demand could not be sustained, and the related interest, penalty and confiscation were also held unsustainable. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356786