https://www.taxtmi.com/caselaws?id=53119 Guar gum manufactured from guar dal by washing, drying, grinding with power and adding chemicals and preservatives was held classifiable under Chapter 13 as gums, not under Chapter 11 as a product of the milling industry, because the process produced a chemically treated product not comparable to flour, meal or groats. The tariff description for gums was treated as broad enough to cover the product, and the cited tamarind kernel powder ruling was distinguished on its facts. Although the classification and duty demand were sustained, the penalties were found excessive in the circumstances and were reduced. en-us Wed, 01 Sep 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53119 Guar gum manufactured from guar dal by washing, drying, grinding with power and adding chemicals and preservatives was held classifiable under Chapter 13 as gums, not under Chapter 11 as a product of the milling industry, because the process produced a chemically treated product not comparable to flour, meal or groats. The tariff description for gums was treated as broad enough to cover the product, and the cited tamarind kernel powder ruling was distinguished on its facts. Although the classification and duty demand were sustained, the penalties were found excessive in the circumstances and were reduced. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53119