Classification of Sodium Stearoyl Lactylate Under Customs Tariff

In re Danisco India Pvt. Ltd. (CAAR Delhi) Customs Authority for Advance Rulings (CAAR), Delhi, analyzed the classification of “Grindsted SSL P 70 Veg,” a food emulsifying agent primarily composed of Sodium Stearoyl Lactylate. The product is manufactured through a chemical reaction involving stearic acid and lactic acid, resulting in a waxy material widely used in food products. The product’s physical properties include being a solid, white to off-white in color, with a slight fatty acid odor and insolubility in water. Its classification under the Customs Tariff was determine...