Common parlance test in food classification: biscuits excluded from cooked food, while bakery bread falls within it.

Biscuits sold by a bakery were held not to fall within either cooked food or confectionery, following earlier decisions on similar goods. Bread sold by a bakery was treated differently: applying the common parlance test, the Court accepted that bread is ordinarily consumed as part of meals and therefore falls within the commercial meaning of cooked food. The classification turned on ordinary market understanding rather than a technical or narrow interpretation, and the relevant notification was read accordingly by excluding biscuits and including bread within cooked food.

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Issues: (i) Whether biscuits sold by a bakery are assessable as cooked food or confectionery; (ii) whether bread sold by a bakery is covered by the entry cooked food.

Issue (i): Whether biscuits sold by a bakery are assessable as cooked food or confectionery.

Analysis: The Court followed its earlier decisions holding that biscuits are not confectionery and are also not cooked food. The classification was determined on the basis of the accepted legal position already laid down in prior cases concerning similar goods.

Conclusion: Biscuits sold by a bakery are neither cooked food nor an item of confectionery.

Issue (ii): Whether bread sold by a bakery is covered by the entry cooked food.

Analysis: The Court applied the common parlance understanding of cooked food as food cooked and ordinarily taken in meals such as breakfast, lunch, or dinner. Bread sold by a bakery is so used, and therefore falls within that commercial and ordinary meaning.

Conclusion: Bread sold by a bakery is covered by the entry cooked food.

Final Conclusion: The reference was answered by excluding biscuits from cooked food and confectionery while bringing bread within cooked food under the relevant notification.

Ratio Decidendi: Goods are to be classified under the taxing entry according to their ordinary commercial meaning, and an item used as part of meals may fall within cooked food if that is its common parlance understanding.

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