In re Danisco India Pvt. Ltd. (CAAR Delhi)
In the case of Danisco India Pvt. Ltd. (CAAR Delhi), the Port Commissionerate had proposed that the subject products be classified under either CTH 3404 or CTH 3824 based on the relevant HSN Explanatory Notes (HSN EN). CTH 3824 pertains to chemical products used in the chemical or allied industries, but it specifically excludes mixtures of mono-, di-, and triglycerides used as emulsifiers. The subject products in question are palm oil-based triglycerides, which undergo equilibrium transesterification to produce mono- and diglycerides. The products meet the conditions specified under Chapter 34, and based on the manufacturing process, which does not involve bromination or chlorination, they do not fall under the exclusions for CTH 3404. Therefore, the products were correctly classified under CTH 3404 90 39, rather than under any other tariff items in CTH 3404. The ruling affirmed the correct classification under this tariff item.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
Danisco India Pvt. Ltd. (hereinafter referred to as the “Applicant”) is a private limited company incorporated in the year 1997 under the Companies Act, 1956. The Applicant is a leader in several sectors and also uses its research and development capabilities to serve the following markets:
i. Food and Beverage
ii. Home and Personal Care
iii. Health and Wellness
1.1. The Applicant is now proposing to import the products DIMODAN HP-M and DIMODAN P 75/B FF MB for the purpose of trading.
