Case Law Details
Case Name : In re Danisco India Pvt. Ltd. (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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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 c
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