English Indian Clay Ltd. Vs. Commissioner of C. Ex. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Oct-01-2003 |
| K Usha, N T C.N.B. |
| (2003)(158)ELT583TriDel |
| English Indian Clay Ltd. |
| Commissioner of C. Ex. |
1. the issue raised in this appeal is whether the classification as done by the revenue of the products as modified maize starch under 3505.20 is justified or not. the demand relates to alleged modified starch whereas the starch manufactured by appellant is sold and purchased as unmodified starch at a lower price than the modified starch.2. prima facie, we are inclined to accept the contention raised by the appellant that maize starch will not give rise a product which can be termed as modified starch. in view of the above, we exempt the condition for pre-deposit and grant the stay. post for hearing on 3-12-03.
1. The issue raised in this appeal is whether the classification as done by the Revenue of the products as modified maize starch under 3505.20 is justified or not. The demand relates to alleged modified starch whereas the starch manufactured by appellant is sold and purchased as unmodified starch at a lower price than the modified starch.
2. Prima facie, we are inclined to accept the contention raised by the appellant that maize starch will not give rise a product which can be termed as modified starch. In view of the above, we exempt the condition for pre-deposit and grant the stay. Post for hearing on 3-12-03.