TaxTMI 
TaxTMI 
2014 (8) TMI 1039
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....colates were essentially of 20 different types. Whereas, four types of the said chocolates were cleared, FSSAI had, by its letter dated 05.05.2014, refused to grant a no-objection certificate to the remaining 16 types of chocolates. According to FSSAI, eight types of chocolates were found to be non-compliant with the Food Safety and Standards (Packaging and Labelling) Regulations, 2011 (hereinafter referred to as the 'Labelling Regulations') and the balance eight types of chocolates were found to be non-compliant with the Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 (hereinafter referred to as the 'Food and Additives Regulations'). 3. Brief facts of the present case are that the petitioner is primarily engaged in the business of importing and selling of chocolates of international brands. On 30.11.2012, FSSAI granted a license (being No.10012022001121) to the petitioner under the category of Distributor and Importer and the same is valid upto 29.11.2017. 4. The petitioner imported 20 different 'Guylian' chocolates of various assortments weighing approx. 4000 Kgs. (hereinafter referred to as the 'goods') u....
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....05.2014 whereby request for a No-objection Certificate was rejected with respect to the goods (i.e. sixteen types of chocolates), the petitioner has filed the present petition. 8. The learned counsel appearing for FSSAI submitted that eight types of chocolates were not compliant with the Labelling Regulations inasmuch as the manufacturing date and expiry date had not been mentioned on the labels. It was submitted that the said date was essential because as per DGFT Guidelines, minimum 60% of shelf life was required before an item could be cleared for being released in the domestic market. It was contended that a manufacturing date on the label was essential in order to ascertain whether 60% of the shelf life of the product remain unexpired. And, a 'best before date' would not assist in calculating the unexpired shelf life of the product. 9. It was further submitted that the standard of 'chocolate' specified under clause 2.7.4 of Food and Additives Regulations does not permit any vegetable except cocoa butter in 'chocolate'. It was submitted that initially the Codex Alimentarius did not allow the use of vegetable fats in chocolates, however, from the year 2....
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....elling requirement is applicable only at the time of sale of product to the consumer and not at the time of import of the product. It was contended on behalf of the petitioner that the defect of not providing a 'Date of Manufacture' on the label was curable in view of the instruction issued by FSSAI on 15.12.2011 and the petitioner was ready to cure the defects before release of goods from the custom area by affixing non-detachable stickers. It was submitted that stickers were not prohibited under the Labelling Regulations and stickers would fall within the meaning of 'label' as defined under Section 3(1)(z) of the Act. 11. It was further submitted that whilst vegetable fats were not allowed in the shell of the chocolate, there was no prohibition from using vegetable fats in fillings encased by chocolate. The counsel drew the attention of this court to Regulation 2.7.4 of the Food and Additives Regulations, letter of FSSAI dated 31.10.2012 and the clarification dated 14.11.2012 issued by FSSAI. It was stated that no vegetable fats were used in the shell of the chocolate and vegetable fats were used only in the fillings and, therefore, the goods complied with requir....
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....the month and the year of manufacture, packing or pre-packing of the commodity shall be provided in the label and if the life span of commodity is short and less than three months then the date, month and year in which the commodity is manufactured, packed or pre-packed, shall be given on the label. Regulation 2.2.2:10 of the Labelling Regulations refers to the 'Best Before and Use By Date' on the label. The relevant portion of Regulation 2.2.2:9 and Regulation 2.2.2:10 of the Labelling Regulations are extracted hereinbelow:- "9. Date of manufacture or packing.-- The date, month and year in which the commodity is manufactured, packed or pre-packed, shall be given on the label: Provided that the month and the year of manufacture, packing or pre-packing shall be given if the "Best Before Date" of the products is more than three months: Provided further that in case any package contains commodity which has a short shelf life of less than three months, the date, month and year in which the commodity is manufactured or prepared or pre-packed shall be mentioned on the label. 10. Best Before and Use By Date (i) the month and year in capital letters upto which the product is ....
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....ten, printed, stencilled, marked, embossed, graphic, perforated, stamped or impressed on or attached to container, cover, lid or crown of any food package and includes a product insert;" 19. It is clear from the aforesaid definition that it is not necessary that a label be printed directly on the cover, wrapper of the container but can also be attached as a sticker, provided that the sticker conforms to Regulation 2.2.1:4 of the Labelling Regulations. In other words, the sticker should be"applied in such a manner that they will not become separated from the container". 20. The petitioner has also furnished a certificate from the manufacturer giving the details of the manufacturing and the expiry dates in respect of each of the consignments. Thus, FSSAI can also satisfy itself that the labelling put by the petitioner correctly reflects the manufacturing date on the packages. 21. It is also relevant to note that the petitioner is a distributor and the goods in question have been imported in wholesale packages and, therefore, the labelling on the wholesale package is also to conform with the Labelling Regulations. 22. While, it is mandatory that the goods are labelled in a manner ....
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....er, milk solids, including milk fat and sugar. Filled Chocolates means a product having an external coating of chocolate with a centre clearly distinct through its composition from the external coating, but does not include flour confectionery pastry and biscuit products. The coating shall be of chocolate that meets the requirements of one or more of the chocolate types mentioned above. The amount of chocolate component of the coating shall not be less than 25 per cent of the total mass of the finished product. Composite Chocolate-means a product containing at least 60 per cent of chocolate by weight and edible wholesome substances such as fruits, nuts. It shall contain one or more edible wholesome substances which shall not be less than 10 per cent of the total mass of finished product: Provided that it may contain artificial sweeteners as provided in regulation 3.1.3 and label declaration as provided under regulation 2.4.5 (24, 25, 26, 28 & 29) of Food Safety and Standards (Packaging and Labelling) Regulations, 2011: Provided further that in addition to the ingredients mentioned above, the chocolate may contain one or more of the substances as outlined below, under different ....
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....through its composition, from the external coating. The standards prescribed for 'chocolate', cannot be applied as the filling is distinct from the outer shell. 26. It is relevant to state that even FSSAI had accepted this view as is evident from the letter dated 31.10.2012 which was issued by FSSAI in respect of the consignment imported by other entities. FSSAI also issued a clarificatory order dated 14.11.2012 wherein the exemption, granted to some of the companies on 31.12.2012 who had filed the representations with FSSAI, was made applicable for all future consignments. It was also clarified that edible vegetable oils, fats including partially hydrogenated vegetable oils were also considered as filler material in filled chocolate. The relevant extract of the letter dated 31.10.2012 is quoted below:- "2. The case has been examined and the action may kindly be taken as indicated below. a) With regard to the consignments of M/s. Mars International India Pvt. Ltd. and M/s. Ferrero, the consignments may be allowed as the vegetable oil is in the filling part of the Filled Chocolate. Both FSS Regulations, 2011 and Codex Standard are silent on the use of vegetable fat in the....