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(1) Boiled sweetts, toffees, caramels, ten per cent candies, nuts ( including sweeteing ad valorem almonds) and fruit kernels coated with sweeteningagent and chewing gums.
(2) Cocoa powder ten per cent ad valorem (3) Drinking chocolattes, chocolotes in the ten per cent form of granules or powder ad valorem (4) Chocolates in the form of blocks, slabs, ten per cent tabletts, bars, pastillers or conquettes ad valorem or in any other form not otherwise specified, whether or not containing nuts, fruit, kernels or fruits".

It can bee seen from this item that whatver confectionery items excisable under this entry are those mentioned in items 1-A(1), Cocoa powder comes under 1-A(2) and Chocolate under 1-A(3) and (4). If we split up tthe items, we may read `confectttionery', namely -

"Boiled sweets, toffees, caramels, candies, nuts (including almonds) and fruit kermels coated with sweetening agent and chewing gums are dutiable at 10 percent ad valorem".

5. The learned counsel for the petitioner is well founded in his contenttions thatt by use of the word `namely' itt is intended to be an exhaustiive definition of coafectionery and therefore, there is no use in looking into the meaning of the word `confecttionery' in the general sense but one will have to understand whether a partticulr commodity manufactured will come under any one of the items mentioned in 1-A(1). Unless itt can be brought under any one ofthese categories, it iwll not be dutiable under that entry. As already stated, the assessing authority and theappellate and revisional authorities have held thatt Lozenges ae included in the item Candies. It is therefore ,necessary for me only to see whether the view expressed by these authoritties is correct and iit is not necessary to find out whetther it will come under ay otther category mentioned in item 1-A or under general heading `confectionery' a tthat was not the contenttion of tthe respondentts either.

(iii) In India, candy is understood to be the cystallised sugar made by repeated boiling and slow operation. The trade name for such a product is `mishri', which is marketed in the form of `slabs and bowls'.
(iv) The term candy connotes different meanings in different countries. In English speaking countries with the former British background, candy means highly purified from of sugar made by slow evaporation of sugar syrup and is obtained in the from of large crystals, characteristic to sucrose, a disaccharide. In the new word, i.e. primarily America, candy means virtually and confectionery be it, hard boiled sweets, confectionery goods, toffees, caramels, boiled marshmellows, jujubs, lozenges, chocolate bars and coated chocolate confectionery etc. Therefore the term candy should not be interpreted in the American sense of the term as meet of our rules and regulations as well as terms of common usage are on the British pattern. The term candy, therefore, should connote only candy sugar and not confectionery.
"Boiled sugar confectioneries made out of sugar, edible fat, water and other ingredients..."

8. In the book Chocolate Cocoa and Confectionery : Science and technology by Barnard W. Minifie we find the following passage relating to the manufacture of Caramels, toffees, butterscotch :

"These confections owe their character mainly to the presence of milk, butter and certain vegetable fats. Brown sugars are also used to contribute flavour. Milk when heated in the presence of sugar, is subject to partial decomposition known as caramelization and this gives the characteristic flavour associated with caramels and toffee. Caramelisation of a different type also occurs in sugar, glucose and invert sugar when syrups are boiled to temperatures of 149 - 157 (300-315 F) A stronger type of caramolisation with yet another type of flavour is obtained by alkaline treatment, for example by the decomposition of sodium bicarbonate with boiling syrup of about 300 F."