2013 (8) TMI 913 - AT - Central Excise

Summary

Issues involved: Classification of Maize Starch Powder (MSP) u/s 1103.00 or 3505

Classification u/s 1103.00: The appeal was filed by CCE, Ahmedabad-II against the classification of Maize Starch Powder (MSP) manufactured by M/s. Maize Products, Ahmedabad, under 1103.00 as ordinary starch and not under Chapter heading 3505 as modified starch. The Revenue argued that MSP is a category of modified starch under CE TH 3505. However, the Respondent contended that a previous order had classified MSP under CE TH 1103.00, and the current appeal by the Revenue was rejected based on the earlier decision. The Bench upheld the classification of MSP under CETH 1103.00 as per the previous order, thus rejecting the Revenue's appeal.

Significant Phrases:
- Classification of MSP under CETH 1103.00
- MSP as ordinary starch, not modified starch
- Previous order rejecting Revenue's appeal
- Upheld classification under CETH 1103.00

Operative portion of the order: The appeal filed by the Revenue against the classification of Maize Starch Powder (MSP) under 1103.00 was rejected based on a previous order that had classified MSP under the same category. The Bench upheld the classification under CETH 1103.00, thereby dismissing the Revenue's appeal.