https://www.taxtmi.com/caselaws?id=42435 Cocoa butter was not classifiable as "all sorts of food not otherwise specified" under Item 21(2) of the First Schedule to the Indian Tariff Act, 1934, because "food" had to be understood in its ordinary commercial sense for tariff purposes, not by borrowing the broader definition from food-adulteration law. Although edible and used in confectionery and chocolate manufacture, it was not ordinarily consumed directly as food and was only a raw material for food products. The contrary classification was therefore erroneous, and the challenge to that classification succeeded. en-us Fri, 08 Apr 1988 00:00:00 +0530 Fri, 11 Jun 2010 12:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42435 Cocoa butter was not classifiable as "all sorts of food not otherwise specified" under Item 21(2) of the First Schedule to the Indian Tariff Act, 1934, because "food" had to be understood in its ordinary commercial sense for tariff purposes, not by borrowing the broader definition from food-adulteration law. Although edible and used in confectionery and chocolate manufacture, it was not ordinarily consumed directly as food and was only a raw material for food products. The contrary classification was therefore erroneous, and the challenge to that classification succeeded. Case-Laws Customs Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42435