2013 (7) TMI 909 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT Bangalore involved the classification of maize starch products as unmodified or modified starches under CETA. The decision favored the appellant based on a precedent ruling that criticized the reliance on a departmental Chemical Examiner's personal opinion without empirical testing or study of the manufacturing process. The appeal was allowed in favor of the appellant.