TaxTMI 
TaxTMI 
1981 (3) TMI 84
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....ubmissions made by the petitioners. 2. The short point for decision in this case is whether the subject item i.e. cocoa butter can be considered as "all sorts of food not elsewhere specified" classifiable under item 21(2) of the Indian Customs Tariff or as 'vegetable non-essential oils not elsewhere specified' classifiable under Item 15(6) of ICT. While the Custom House has classified the goods u....
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....ally understood as edible oil extracted from the seeds of plants considered to be mixture of mixed glycerides having the characteristics of other than essential oil and these are non-toxic in character. Not- with-standing the fact that the cocoa butter is of vegetable origin and is non-essential in character, the Government hold that it cannot be considered as oil as is commonly understood in the ....
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....of Food Adulteration Act, to mean any article used as food or drink for human consumption and includes (a) any article which ordinarily enters into or is used in the composition or preparation of human food; (b) any flavouring matter or condiment. Cocoa butter which is used in the composition or preparation of chocolate, therefore, answers the description of food according to the above-said defin....
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....der the said Section IV of the Indian Customs Tariff. It, therefore, cannot be said that in order to be classifiable as food item under Section IV of ICT, an item has to be capable of being eaten or drunk direct. The Government also observe that even in the scheme of classification under Customs Cooperation Council Nomenclature, cocoa preparations including cocoa butter have been placed under Sect....