(d)[ tari intended to be used solely for the preparation of food for domestic consumption, and not [Clause (d) inserted by Section 10 of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).](i)[as an intoxicating article], or(ii)for the preparation of any intoxicating article, or(iii)for the preparation of any article for sale.]