https://www.taxtmi.com/caselaws?id=35165 Classification of the manufactured products turned on the full manufacturing process, including steeping conditions, sulphur dioxide use, heat application and laboratory test results. The Tribunal found that the earlier adjudication had relied too heavily on the flash-drying stage and expert opinions, without properly examining the remaining process parameters or whether the chemical testing met the prescribed standard. It therefore held that plain starch versus modified starch could not be decided on the incomplete record and remanded the matter for fresh, comprehensive examination of the process and technical evidence. en-us Tue, 29 Jul 2008 00:00:00 +0530 Wed, 13 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35165 Classification of the manufactured products turned on the full manufacturing process, including steeping conditions, sulphur dioxide use, heat application and laboratory test results. The Tribunal found that the earlier adjudication had relied too heavily on the flash-drying stage and expert opinions, without properly examining the remaining process parameters or whether the chemical testing met the prescribed standard. It therefore held that plain starch versus modified starch could not be decided on the incomplete record and remanded the matter for fresh, comprehensive examination of the process and technical evidence. Case-Laws Central Excise Tue, 29 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35165