2005 (1) TMI 188

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....ember (T)]. - In this appeal, filed by the Revenue, the issue involved is whether Corn Gluten Meal is classifiable under Heading 23.01 of the Schedule to the Central Excise Tariff as confirmed by the Commissioner (Appeals) in the impugned Order or under heading 35.04 of the Tariff as claimed by the Revenue. 2. We heard Shri A.S. Bedi, learned S.D.R., and Sh. J. Vellapally, Sr. Advocate. We obse....

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.... with hot dilute Sulphur Water for around 55 hours, by which, the maize become soft and protein - starch bonding becomes loose. The stepped maize is passed through Coarse grinding machine. The crushed material is taken into a trapezoidal tank called degerminator which contains slurry having heavier specific gravity, then the germ is separated by floating method. It is thereafter washed and dried. ....

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....hich remain in slurry form. In the Refinery Section there are battery of centrifuges which initially separate water from starch and gluten and thereafter starch and gluten separate from each other due to difference in specific gravity. The Gluten Slurry obtained from centrifuge of Refinery Section is filtered through plate and frame filter and wet gluten cake is obtained. Wet Gluten cake is ....

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....nted in the form of pellets of meal but occasionally in cake. They are used for animal fodder or as fertilizers and some of these residues are used in the production of cultures for the manufacture of antibiotics. The respondents had contended before the Adjudicating Authority that the impugned product is used for cattle feed and poultry feed which has not been controverted by the Revenue before u....