https://www.taxtmi.com/caselaws?id=467231 Classification question whether 'Sorbitol Special MDF 85' (a viscous aqueous mixture of sorbitol, mannitol, 1,4-sorbitan and water) falls under CTI 3824 6010 was resolved by applying the General Rules of Interpretation, notably Rule 1 and Rule 3, together with the Explanatory Notes to Heading 3824. The product's composition (sorbitol and sorbitan forming the dominant dry-matter share), its functional characteristics as a plasticizer and anti crystallization agent, and its polyol mixture form satisfy the explanatory criteria for sorbitol syrups, leading to classification under CTI 3824 6010 (sorbitol in aqueous solution). en-us Fri, 09 Feb 2024 00:00:00 +0530 Wed, 11 Mar 2026 19:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467231 Classification question whether 'Sorbitol Special MDF 85' (a viscous aqueous mixture of sorbitol, mannitol, 1,4-sorbitan and water) falls under CTI 3824 6010 was resolved by applying the General Rules of Interpretation, notably Rule 1 and Rule 3, together with the Explanatory Notes to Heading 3824. The product's composition (sorbitol and sorbitan forming the dominant dry-matter share), its functional characteristics as a plasticizer and anti crystallization agent, and its polyol mixture form satisfy the explanatory criteria for sorbitol syrups, leading to classification under CTI 3824 6010 (sorbitol in aqueous solution). Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467231