2004 (12) TMI 576

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....e, for the Appellant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of sago which is exempt from duty. The duty demand in the present proceedings is in respect of "starch with 40%+ moisture" content. It has been held that such starch is liable to duty under Heading 1103 as "starches". 2. The appellant had contest....

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....s further pointed out that Bureau of Indian Standards has stipulated that "the material shall be either in the powder or granular form and shall be white or off white in colour". The Indian Standard also stipulates 98% starch content. According to the appellants, the in-process material emerging during the manufacture of sago cannot be considered as commercially known starch in view of the stipula....