Dispute Over Maize Starch Classification: Ruled Not to Be Modified Starch Under Tariff Heading 35.05.

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....Whether the goods are maize starch classifiable under Tariff heading 11.03 or it is modified maize starch classifiable under Tariff heading 35.05 - there is no basis whatsoever to conclude that the impugned product was ‘modified starch classifiable’ under chapter 35 of Central Excise Tariff. - AT....