https://www.taxtmi.com/circulars?id=7123 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. en-us Mon, 23 Feb 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7123 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. Circulars Central Excise Mon, 23 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7123