Shortening distinct from margarine for pre-deposit purposes; stay allowed on prima facie classification grounds.

Shortening was treated as distinct from margarine for the purpose of pre-deposit. The HSN notes distinguish margarine from liquid margarine and group liquid margarine with shortening, while the Prevention of Food Adulteration Act distinction also supported the prima facie view that shortening is an ingredient used in baking rather than a product meant for direct consumption. On that basis, no pre-deposit was required, the stay application was allowed, and the connected appeals were directed for early hearing.

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Issues: Whether shortening is to be treated as similar to margarine for the purpose of insisting on pre-deposit.

Analysis: The HSN notes distinguish margarine from liquid margarine, and treat liquid margarine and shortening as one category. The distinction noted under the Prevention of Food Adulteration Act also supports a prima facie view that shortening, being an ingredient used in baking, is not the same as margarine meant for direct consumption.

Outcome: No pre-deposit was required, and the stay application was allowed. The connected appeals were directed to be listed for early hearing.

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