carbohydrate of complex of iron and
oxidation product of one or more maltodextrins. The bibliographic details
of IN'536 are as follows:-
Signature ... ligand from oxidation
products from maltodextrin) but can be obtained by other processes...."
and ".... The process for the production of the complex
Complan :-
Skimmed milk powder, vegetable oil containing permitted anti-oxidants, sugar, maltodextrin, minerals, vitamins and wherever necessary added flavours and permitted colours.
The composition ... skimmed milk powder that is used, 16% cane sugar and 13% maltodextrin."
3. Now the contention of the appellants is that since the product
classification list which was filed along with the process of production of Maltodextrin, suppression cannot be alleged so as to invoke the extended period ... whether the duty demand is barred by limitation ?
2. whether Maltodextrin is excisable goods and if so, whether it falls for classification under
sequence of using aqueous solution of oxidation product
of one or more maltodextrins in an alkaline pH in the presence
of a specified oxidizing agent ... process for producing
iron carbohydrate complexes wherein one or more
‗maltodextrins' are oxidized in an aqueous solution at an
alkaline ‗pH' using ‗aqueous
sequence of using aqueous solution of oxidation product
of one or more maltodextrins in an alkaline pH in the presence
of a specified oxidizing agent ... process for producing
iron carbohydrate complexes wherein one or more
‗maltodextrins' are oxidized in an aqueous solution at an
alkaline ‗pH' using ‗aqueous
sequence of using aqueous solution of oxidation product
of one or more maltodextrins in an alkaline pH in the presence
of a specified oxidizing agent ... process for producing
iron carbohydrate complexes wherein one or more
‗maltodextrins' are oxidized in an aqueous solution at an
alkaline ‗pH' using ‗aqueous
over the main patent 370845 is only in the
oxidation steps of maltodextrin. Oxidation of maltodextrin was carried
out by using citric acid ... carboxymaltose consists of reacting
ferric salt such as ferric hydroxide and oxidised maltodextrin. The
patents claimed by the petitioner does not involve any inventive steps
involved in this appeal is of classification of two products, namely "maltodextrin" and "maltodex". Both these substances were forming part ... starch. Maltodex had Vitamin D-3 as one of the constituents. Maltodextrin was manufactured without such addition.
2. The appeal papers do not show when
involved in this appeal is of classification of two products, namely "maltodextrin" and "maltodex". Both these substances were forming part ... starch. Maltodex had Vitamin D-3 as one of the constituents. Maltodextrin was manufactured without such addition.
2. The appeal papers do not show when
mixed milk of cow and buffalo and also took samples of
maltodextrin which was kept separately. It was suspected that
the milk could contain portions ... maltodextrin. An analysis of
the seized milk was carried out and it was found that the milk had
tested positive for maltodextrin and was thus
