In re Danisco India Pvt. Ltd. (CAAR Delhi)
Customs Authority for Advance Rulings (CAAR), Delhi, examined the classification of “Grindsted PGE 55-M,” a food emulsifier consisting of polyglycerol ester (E475). This product is used to enhance aeration, crumb structure, and emulsification in food products, especially confectionery and cakes. The product, composed of di-, tri-, and tetra-polyglycerols derived from vegetable fatty acids, is not chemically defined due to the variable composition of fatty acids and polyglycerols. CAAR noted that the absence of bromination or chlorination during production further clarified its classification.
Based on the Harmonized System of Nomenclature (HSN) and General Rules of Interpretation (GRI), CAAR ruled that Grindsted PGE 55-M is correctly classified under Tariff Item 3404 90 39. The decision aligns with Chapter 34 of the Customs Tariff, emphasizing the product’s composition and physical properties.
RELEVANT TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
Analysis and Conclusion
5. The Applicant is importing the products `Grindsted PGE 55-M’ for the purpose of trading. Grindsted PGE 55-M (hereinafter referred to as ‘subject product’) is a food emulsifying agent. An emulsifier enables the creation of uniformly blended products (emulsions) from ingredients which, because of fundamental differences in their physical and chemical properties are immiscible. The chemical name of the subject product is polyglycerol ester (E475). The Subject product is 100% Poiyglycerol Ester (E475). For ease of reference the description of the subject products is produced below:
| PARTICULARS | GRINDSTED PGE 55-M | [QUANTITY |
|---|---|---|
| Ingredient | Polyglycerol Ester (E475) | Approx. 100% |
5.1 E numbers: It is a system of codes used within the European Union (EU) to identify food additives. The “E” stands for “Europe” and these numbers were established by the European Food Safety Authority (EFSA) and the European Commission. E400—E499 (thickeners, stabilisers, emulsifiers)
