Baby food exemption turns on essential character; product usable by mothers still qualified as infant food.

Goods described as energy or weaning food were treated as baby food specially prepared for infants under Notification 17/70 because their formulation was developed to meet infant nutritional needs, including the pre-natal and immediate post-natal context. The fact that the product could also be consumed by pregnant women and lactating mothers did not change its essential character, since limited additional consumption did not destroy its identity as infant food. Packing in unit containers was noted, but the ISI standard was not accepted as decisive for the exemption question. The goods were therefore held eligible for exemption and the appeal was dismissed.

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Issues: Whether the goods described as energy or weaning food were entitled to exemption as baby food specially prepared for infants under Notification 17/70.

Analysis: The goods were admittedly packed in unit containers, and the remaining controversy was whether they fell within the exclusion for baby food. The expression "baby food" was construed in the context of the notification and the nature of the product. The formulation was shown to have been developed specifically to meet the nutritional needs of infants, including in the pre-natal and immediate post-natal context, and the fact that it could also be consumed by pregnant women and lactating mothers did not alter its essential character. The availability of the product to another limited class of consumers did not destroy its identity as food specially prepared for infants. The reliance placed on the ISI standard was not accepted as decisive for the exemption question.

Conclusion: The goods were held to be baby food specially prepared for infants and therefore eligible for exemption. The appeal was dismissed.

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