https://www.taxtmi.com/caselaws?id=32492 Guar gum manufactured on a job-work basis was analysed for tariff classification, with the key issue being whether it fell under Chapter 11 as a product of the milling industry or under Chapter 13. Later Tribunal decisions examining the scope of Chapter 13 and the earlier contrary view treated guar gum powder as classifiable under Chapter 11, attracting nil rate of duty. On that basis, the duty demand and penalties did not survive and were set aside in favour of the assessee. en-us Fri, 12 Oct 2007 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32492 Guar gum manufactured on a job-work basis was analysed for tariff classification, with the key issue being whether it fell under Chapter 11 as a product of the milling industry or under Chapter 13. Later Tribunal decisions examining the scope of Chapter 13 and the earlier contrary view treated guar gum powder as classifiable under Chapter 11, attracting nil rate of duty. On that basis, the duty demand and penalties did not survive and were set aside in favour of the assessee. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32492