TMI Blog2016 (12) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... product of the appellant contains only vegetable oil. When the product contains addition of starch and other items may be in the residuary 20% in contradiction to 80% being the vegetable oil and of her edible oils, then also it is difficult to conclude that the product of the appellant can be termed as only of edible oil - The aforesaid coupled with the aspects that the meaning of any Entry is to be considered it is to be read in comparison and in contradiction to other entries in the very schedule. As recorded by us hereinabove for certain type of oils which are also used as edible oils separate entries are provided and for certain types of concentrates of the milk used as spreader (cottage cheese) separate entries are provided. Under these circumstances, we do not find that the second test of composition of the product even if applied with the product of the appellant in comparison to the contents of the edible oils or in comparison with the product of edible oil commodity would meet with the test so as to include the product under Entry No.31 of the Schedule. The view taken by the Advance Ruling Authority cannot be said to be erroneous - the Advance Ruling Authority clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from tax. Similarly, vegetable fat spreads cannot be considered as edible oils, just because of the fact that the edible oil is one of the ingredients of vegetable fat spreads. Entry 31 of the Third Schedule to the KVAT Act, 2003 reads as under: Edible oils(Non-refined and refined), but excluding coconut oil sold in sachets, bottles or tins of 200 grams or 200 mili litre each or less, including when such consumer containers are sold in bulk in a common container, oil cake On plain reading of the above entry, it can be seen that vegetable fat spreads are not falling under any of edible oils. Fat spread is a different commodity prepared through a process with the help of different ingredients with edible oil as one of such ingredients. Generally, edible oils are either in liquid form or saturated form which can be converted into liquid form for consumption. Whereas the fat spreads are consumed in a form like butter only. Further, edible oils are commonly used for cooking and not consumed directly, whereas the fact spreads are consumed directly. Hence, on the usage theory also, vegetable fat spreads cannot be categorized as the commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute, Entry No.31 which is already reproduced earlier includes edible oils and it excludes coconut oil. Therefore, on the first blush one may gather that all edible oils are included. But, further scrutiny shows that there is entry No. 98 in the very Schedule which reads as under:- Vegetable oil including gingili oil, bran oil and castor oil excluding vegetable oil used as toilet article and edible oil. meaning thereby that though bran oil and gingili oil are two types of edible oil, but for such category of vegetable oil, though edible oil, separate entry has been provided. If the contention of the learned counsel for the appellant is considered as it is to include all types of edible oils barring coconut oil in Entry No.31, the other Entry No.98 referred to herein above would be redundant. We may, further record that in the very schedule there are two entries namely Entry No.56 for khova which is a concentrated dehyderated form of milk fat and another entry as Entry No.86 which also provides for cottage cheese together with the other items namely skimmed milk powder and UHT milk. 10. The aforesaid two entries show that when any product or commodit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd vegetables and it is not necessary that it should be in the form of liquid, semi-liquid, paste or squash or in power form. Therefore, the submission was that concentrated powder form would also get included in the entry. It was also contended in furtherance thereto that the definition is an inclusive definition and an expansive one and hence widest meaning may be given to the entry and if widest meaning is given, then concentrated power of any fruit or vegetable would also get included in the entry. 17. The contention may prima facie be of substance and attractive but upon further scrutiny, it appears that whenever any entry is to be interpreted, the said entry is to be read as a whole and not by segregating the entry into different parts and by picking up certain words from the entry meaning cannot be stressed. 18. In our view, if the earlier part of the entry viz., all processed fruit and vegetables is to be considered and given meaning, one has to also keep in mind and the other words following the aforesaid expression used by the Legislature for inclusion of certain specified items. It is true that the items which are specified in the entry may not be exhaustiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, concentrated powder form, by applying the common parlance test would stand on an altogether different position than any fruit or vegetable found in liquid or semi-liquid, paste or squash form. Under circumstances, the contention raised that all types of processed fruit and vegetables would also include concentrated form of power cannot be accepted. 13. If the market parlance test is considered, we do find that the product as vegetable fat spread is having separate marketability and different use hence cannot be said as same as that of the edible oil. Hence, we find that applying the market parlance test, the product of the petitioner-appellant cannot be considered as falling under Entry No.31. 14. If the contention of the learned counsel for the appellant is further considered to trace the composition of product then also as stated by the appellant himself the product contains 80% of edible oil. In addition thereto the product also contains starch, not less than 10 ppm and not more than 150 ppm, as per the standard prescribed by Food Safety and Standard Authorities of the Ministry of Family Welfare. The refore, it is not that the product of the appella ..... 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