https://www.taxtmi.com/caselaws?id=40996 Cocoa butter was held not to fall within the tariff description of vegetable non-essential oils because, in commercial understanding, oil is ordinarily liquid and cocoa butter is solid at ambient temperature. It was, however, treated as food for tariff purposes because it is used in the preparation of chocolate and enters into human food, even if not directly edible. The broader tariff scheme supported construing "food" to include related food preparations. Accordingly, cocoa butter was correctly classifiable under the food item and not under the oil item. en-us Fri, 27 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 12:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40996 Cocoa butter was held not to fall within the tariff description of vegetable non-essential oils because, in commercial understanding, oil is ordinarily liquid and cocoa butter is solid at ambient temperature. It was, however, treated as food for tariff purposes because it is used in the preparation of chocolate and enters into human food, even if not directly edible. The broader tariff scheme supported construing "food" to include related food preparations. Accordingly, cocoa butter was correctly classifiable under the food item and not under the oil item. Case-Laws Customs Fri, 27 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40996