2013 (5) TMI 342

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..... facture. Thus, grant of unconditional stay and remand the matter to Additional Commissioner to decide the present matter after the dispute of classification at the end of M/s Anil Products attains finality. - 3818/2012 - - - Dated:- 27-2-2013 - Mrs. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri B.L. Narsimhana, Advocate For the Respondent: Shri B.B. Sharma, DR JU .....

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..... a view that Maize Starch is correctly classifiable under chapter 35 and M/s Anil Products Ltd should have cleared the same under Chapter 35. In such a scenario, the Chapter Note to Chapter 35 confussed the deemed status of manufacture to the activity of repacking. Accordingly, the appellants were directed to pay duty on the said activity of repacking. It is seen that proceedings also stand initiat .....

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..... dependent on the finality of dispute at the end of M/s Anil Products, the Revenue cannot take a different stand in respect of the appellants activities of repacking. Otherwise also, we were informed by the learned Advocate that Bangalore Bench of the Tribunal in the case of Riddhi Siddi Gluco Biols Ltd Vs CCE 2011 (270) ELT 291 has held that Maize Starch is correctly classifiable under Chapter 11. .....

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