https://www.taxtmi.com/caselaws?id=468126 Imported mono- and diglycerides of fatty acids were classified as artificial or prepared waxes under Tariff Item 3404 90 39. Applying the General Rules of Interpretation, the Chapter Notes and the HSN Explanatory Notes, the products were found to be mixtures of mono-, di- and triglycerides with free glycerol and free fatty acids, rather than separate chemically defined compounds. Their waxy character, including relevant dropping point and viscosity values, supported inclusion in heading 3404. They were also held not to be petroleum or other mineral waxes under heading 2712, and not to fall within the excluded specific sub-headings, leading to the residual classification. en-us Thu, 26 Dec 2024 00:00:00 +0530 Fri, 17 Apr 2026 08:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468126 Imported mono- and diglycerides of fatty acids were classified as artificial or prepared waxes under Tariff Item 3404 90 39. Applying the General Rules of Interpretation, the Chapter Notes and the HSN Explanatory Notes, the products were found to be mixtures of mono-, di- and triglycerides with free glycerol and free fatty acids, rather than separate chemically defined compounds. Their waxy character, including relevant dropping point and viscosity values, supported inclusion in heading 3404. They were also held not to be petroleum or other mineral waxes under heading 2712, and not to fall within the excluded specific sub-headings, leading to the residual classification. Case-Laws Customs Thu, 26 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468126