https://www.taxtmi.com/caselaws?id=468076 GRINDSTED PS 101-M was classified as a wholly hydrogenated palm-based triglyceride in bead form used in the food industry as an emulsifier. Applying Rule 1 and Rule 6 of the General Rules for Interpretation, along with Chapter 15 notes and the HSN Explanatory Notes to Heading 1516, the product was treated as an animal, vegetable or microbial fat or oil that is wholly hydrogenated and not further prepared. It was therefore placed under Heading 1516, specifically Tariff Item 1516 20 91 for an edible-grade vegetable fat or oil product. Heading 2106 was rejected because it is a residual heading and the product was more specifically described elsewhere. en-us Fri, 27 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468076 GRINDSTED PS 101-M was classified as a wholly hydrogenated palm-based triglyceride in bead form used in the food industry as an emulsifier. Applying Rule 1 and Rule 6 of the General Rules for Interpretation, along with Chapter 15 notes and the HSN Explanatory Notes to Heading 1516, the product was treated as an animal, vegetable or microbial fat or oil that is wholly hydrogenated and not further prepared. It was therefore placed under Heading 1516, specifically Tariff Item 1516 20 91 for an edible-grade vegetable fat or oil product. Heading 2106 was rejected because it is a residual heading and the product was more specifically described elsewhere. Case-Laws Customs Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468076