9911796707
TMI Blog1999 (9) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... sundaram, Member (J)]. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Chandigarh, who has found that the product, preparation of Maltose and Dextrose in which the reducing sugar (expressed as anhydrous) amounts to less than 50% by weight is not marketable and hence not excisable - according to the Department the said preparation is the result of manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal) = 1999 (30) RLT 792, in which maltodextrin solution (hydrolysed starch) has been held to be non-marketable and hence not excisable, following the Apex Court decision in the case of Ambalal Sarabhai Enterprises reported in 1989 (43) E.L.T. 214 (S.C.). The claim of the respondents herein that their product is hydrolysed starch (obtained from enzymatic hydrolysis of tapioca/maize starch has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a solid content of over 75%; while the solid content in the disputed product has been found to be between 50 to 51%. The reliance placed by the learned DR on sale of maltodextrin by M/s. Lakshmi Starch does not advance the plea of the Revenue since M/s. Lakshmi Starch marketed maltodextrin in powder form and not solution form. Learned DR relies upon the test report dated 8-5-1986/12-5-1986 in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on takes place at room temperature, hence rendering the product unstable for any use and this claim has not been controverted. 5. Thus viewed from all angles, the ratio of the Tribunal s decision in the case of Wockhardt Ltd. v. Commissioner of Central Excise, Vadodara cited supra, squarely applies to the present case and hence following the same, we uphold the impugned order and reject the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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