https://www.taxtmi.com/caselaws?id=392366 Maize starch powder classification depended on whether the manufacturing process converted starch slurry into modified starch under Chapter Heading 3505 or left it classifiable as starch under Chapter Sub-Heading 11081200. The Tribunal treated empirical testing of the goods and proper examination of the manufacturing process as necessary, and not mere reliance on a departmental Chemical Examiner's opinion. Following its earlier decision on identical facts, it found the classification under Chapter Heading 3505 unsustainable and the consequential duty demand and penalty could not be maintained, with consequential relief granted to the assessee. en-us Mon, 17 Feb 2020 00:00:00 +0530 Wed, 19 Feb 2020 10:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392366 Maize starch powder classification depended on whether the manufacturing process converted starch slurry into modified starch under Chapter Heading 3505 or left it classifiable as starch under Chapter Sub-Heading 11081200. The Tribunal treated empirical testing of the goods and proper examination of the manufacturing process as necessary, and not mere reliance on a departmental Chemical Examiner's opinion. Following its earlier decision on identical facts, it found the classification under Chapter Heading 3505 unsustainable and the consequential duty demand and penalty could not be maintained, with consequential relief granted to the assessee. Case-Laws Central Excise Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392366