Classification of cloudifiers as miscellaneous chemical preparations assigns them to the 'others' subheading for excise. Cloudifiers are specially homogenised oil in water emulsions produced by dispersing brominated vegetable oil into an aqueous gum arabic solution; the final product lacks the identity and essential characteristics of either ingredient. As emulsified chemical preparations akin to mixtures or dispersions described in the HSN Explanatory Notes, cloudifiers are classifiable under HSN heading 38.23 and, prior to the Central Excise Tariff (Amendment) Act, 1986, are assignable to the 'others' sub heading 3801.90 of the Central Excise Tariff.
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Classification of cloudifiers as miscellaneous chemical preparations assigns them to the 'others' subheading for excise.
Cloudifiers are specially homogenised oil in water emulsions produced by dispersing brominated vegetable oil into an aqueous gum arabic solution; the final product lacks the identity and essential characteristics of either ingredient. As emulsified chemical preparations akin to mixtures or dispersions described in the HSN Explanatory Notes, cloudifiers are classifiable under HSN heading 38.23 and, prior to the Central Excise Tariff (Amendment) Act, 1986, are assignable to the 'others' sub heading 3801.90 of the Central Excise Tariff.
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