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TMI Blog2010 (2) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER The impugned order has been passed holding that maize starch manufactured by respondents cannot be considered as a preparation for use in the textile industry and therefore is not classifiable under Chapter Heading 3809 of the first schedule of the Central Excise Tariff Act, 1985. 2. Heard both sides. Learned DR submitted that Commissioner in his impugned order has taken a view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product is modified starch, the classification under Chapter heading 11.03 of CETH would go out of consideration and proposed classification by the Revenue under CETH 38.09, being the more appropriate classification between the two CETHs proposed to be adopted, would have to be applied. He fairly agrees that the request of the department for proposed modification of grounds of appeal seeking revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use in textile industry at the stage cleared from the factory of the said assessee. He submits that miscellaneous order passed by this Tribunal was based on the decision of the Hon'ble Supreme Court and the Hon'ble Supreme Court also observed that department can only issue fresh show cause notice and cannot propose revision in the grounds of appeal. 4. We have considered the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under 35.05. In any case, after considering the details and analysis of the issue the Commissioner has considered the classification of the product under CETH 38.09 where he inclined to agree that the product manufactured by the respondents cannot be classified under 38.09 at all since it cannot be considered as a preparation for use in the textile industry. The only ground which was vehemently ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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