TMI Blog1988 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cracked and the broken pieces of the beans known as 'Nibs' are separated from the shells. The nibs themselves are ground and converted into a fine paste which is called 'mass'. This 'mass' when treated with chemicals and subjected to very high pressure, the excess fat is removed. The resultant substance is known as cocoa cake. The fat which is removed is known as cocoa butter. In other words, when the cocoa beans are treated in the manner described above, two products emerge, namely the cocoa cake which is devoid of fat and cocoa butter which is the extracted fat from the cocoa beans. 2. It has been further mentioned that the said cocoa butter is used throughout the world as an ingredient for confectionery and chocolate manufacture. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners filed an application on 1st of November 1975 for re-assessment of the said product under Tariff Item 15(6) and for refund of the excess amount recovered by the Customs authorities by treating the product as one falling under Tariff Item No. 21(2). The difference between the duty payable under Tariff Item No.21(2) and the duty payable under Tariff Item No. 15(6) in so far as the product is concerned was estimated by the petitioners at Rs.1,10,170. By his order dated 1st October 1976 the third respondent, namely the Assistant Collector of Customs, rejected the contention of the petitioners that cocoa butter was not an item which could legitimately be subjected to levy of Customs duty under Tariff Item No.21(2) of the First Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in revision before the Central Government in the Ministry of Finance which by its order dated 26th March, 1981 refused to interfere with the view taken by the two authorities below it. Somewhat curiously, the Central Government relied upon the definition of "food" contained in the Prevention of Food Adulteration Act, which defines food to mean any article used as food or drink for human consumption and includes any article which ordinarily enters into or is used in the composition or preparation of human food or any flavouring matter or condiment. The Central Government has also mentioned in its order that vegetable non-essential oil is generally understood as edible oil extracted from the seeds of plants considered to be mixture of mixed g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no hesitation in accepting this criticism levelled by Mr. Taleyarkhan against the use made by the Central Government of the definition of food contained in the Prevention of Food Adulteration Act. That Act deals with entirely a different subject. It is not a part of the family of the same laws. Moreover, the definition of food' contained in the Prevention of Food Adulteration Act includes, apart from the things which are normally used for human consumption, articles which enter into or are used in the composition or preparation of human food. May be, cocoa butter is used in the composition or preparation of human food, though it is not ordinarily so used. But that itself cannot imprint it with the character of an item of food when we have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coa butter is a food item on any other ground. I am, to some extent, relieved of the necessity of entering into a detailed discussion on this subject of what a food item ought to mean. This has been discussed in great details, with respect, by Kania J. in the judgment referred to above. Kania J. referring to the various dictionary meanings of the word "food" and after an exhaustive discussion of the question, expressed his opinion as follows: - "In my view, these definitions are not very useful for the purposes of this case, and in any event, there is nothing in these definitions to suggest that an article which is unpalatable, which no reasonable person would think of consuming directly and which by itself does not enter into the composi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er must necessarily be in the negative because it is nobody's case that it is a product of the food-preparing industries; it is, at best, a raw material in the manufacture of products by food-producing industries. 11. Mr. Master appearing for the respondents sought to support the orders of the authorities below on the basis of the reasons contained in the said orders. For reasons which I have already given, the reasons given by the authorities below are not correct and the decisions based upon the same, naturally, are liable to be set aside. Mr. Master, however wanted to point out that the petitioner's contention that cocoa butter falls under Tariff Item No. 15(6) of the Act cannot be accepted. I have, however, not found it necessary to g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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