1981 (3) TMI 84

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....sidered the written as well as oral submissions 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 ....

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....and, vegetable non-essential oil is generally 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....

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....r, food has been defined in the Prevention 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 descript....

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....der the tariff items 20 and 21(7) respectively under 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 i....