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of <h1>Cloudifiers Classified Under Chapter 38 of Central Excise Tariff as Miscellaneous Chemical Products, Not Chapters 13 or 15.</h1> A classification issue arose regarding Cloudifiers under the Central Excise Tariff prior to the Central Excise Tariff (Amendment) Act, 1986. Cloudifiers are made by dispersing brominated vegetable oil in a Gum Arabic solution, forming an emulsion used in non-alcoholic beverage bases. The Ministry, in consultation with the Chief Chemist, determined that Cloudifiers do not possess the identity of either Gum Arabic or brominated vegetable oil, ruling out classification under Chapters 13 or 15. Instead, they are classified under Chapter 38 as miscellaneous chemical products, specifically under sub-heading 3801.90, due to their emulsion nature.
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