Classification of GRINDSTED PGMS 86 Under CTH 3404

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

Customs Authority for Advance Ruling (CAAR) in Delhi examined the classification of GRINDSTED PGMS 86, a food emulsifier primarily composed of propylene glycol ester (E477), under the Customs Tariff Heading (CTH) 3404. Manufactured from palm oil through esterification of fatty acids with propylene glycol, the product is combined with other ingredients like silicium dioxide, alpha-tocopherol, and citric acid to enhance properties such as anti-caking and acidity regulation. Not classified as a chemically defined compound due to the presence

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