Case Law Details
Case Name : In re Danisco India Pvt. Ltd. (CAAR Delhi)
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Courts :
Advance Rulings CAAR
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In re Danisco India Pvt. Ltd. (CAAR Delhi)
In the case of Danisco India Pvt. Ltd. (CAAR Delhi), the Port Commissionerate had proposed that the subject products be classified under either CTH 3404 or CTH 3824 based on the relevant HSN Explanatory Notes (HSN EN). CTH 3824 pertains to chemical products used in the chemical or allied industries, but it specifically excludes mixtures of mono-, di-, and triglycerides used as emulsifiers. The subject products in question are palm oil-based triglycerides, which undergo equilibrium transesterification to produce mono- and diglycerides. The products mee...
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