https://www.taxtmi.com/caselaws?id=449463 CESTAT Chandigarh allowed the appeal regarding classification of scrap-veg-refuse. The tribunal held that the product should be classified under Chapter Heading 23080000 as vegetable waste rather than Chapter Heading 1108 as potato starch. The tribunal found that HSN explanatory notes require potato starch to be in white powdered form, while the disputed product was a wet paste. Mere presence of starch content does not qualify it as potato starch under Chapter 1108. The product was not manufactured under Section 3(1) of Central Excise Act 1944 but resulted from recycling waste water. Revenue's test report was inconclusive, only confirming starch presence without detailed composition analysis. Demand, interest, and penalties were set aside. en-us Mon, 12 Feb 2024 00:00:00 +0530 Mon, 12 Feb 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449463 CESTAT Chandigarh allowed the appeal regarding classification of scrap-veg-refuse. The tribunal held that the product should be classified under Chapter Heading 23080000 as vegetable waste rather than Chapter Heading 1108 as potato starch. The tribunal found that HSN explanatory notes require potato starch to be in white powdered form, while the disputed product was a wet paste. Mere presence of starch content does not qualify it as potato starch under Chapter 1108. The product was not manufactured under Section 3(1) of Central Excise Act 1944 but resulted from recycling waste water. Revenue's test report was inconclusive, only confirming starch presence without detailed composition analysis. Demand, interest, and penalties were set aside. Case-Laws Central Excise Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449463