Classification of Food Emulsifier Grindsted PS 101-M by CAAR

In re Danisco India Pvt. Ltd. (CAAR Delhi)

The Customs Authority for Advance Ruling (CAAR), Delhi, analyzed the classification of Grindsted PS 101-M, a food emulsifier primarily composed of fully hydrogenated palm-based triglycerides. The product, delivered in bead form, is widely used in the food industry to prevent oil separation in fat-based products like peanut butter and margarine. Under Chapter 15 of the Customs Tariff Act, which covers animal, vegetable, or microbial fats and oils, the product underwent evaluation per the General Rules of Interpretation (GRI) to determine it

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