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5. As the Food Business Operator did not request to send the fourth counterpart of the sample for analysis from an NABL Accredited Laboratory under Rule 2.4.5 of Food Safety and Standards Rules, 2011 (hereinafter referred to as the "FSS Rules"), the fourth counterpart along with Form-VI, was also deposited with the Designated Officer in intact condition.

6. The sample was analyzed by Food Analyst, who gave his Report No. FSS/318/2019 dated 20.03.2019 wherein he stated "The sample is unsafe because it has added vegetable oil in place of ghee, which is inferior and cheaper substance and contravenes the clause number (IV), (V) & (XI) of the Section 3 (i) (zz) of The Food Safety & Standards Act, 2006. The sample is also substandard because Butyro refractometer reading at 40 deg. C. exceeds the prescribed maximum limit of 43.0 Reichert value is less than the prescribed minimum limit of 28.0 Further the sample is an admixture of ghee and vegetable oil, which is prohibited & Restricted for sale as per Regulation No. 2.1.1.3 of The Food Safety & Standards (Prohibition & Restriction on Sales) Regulation 2011".

9. Director, Central Food Laboratory, Kolkata vide Certificate No. G.14- 14/D.O/2019-319 dated 02.07.2019 opined as under :

"The sample does not conform to the standards laid down under Regulation No 2.1.8 of Food Safety and Standards (Food Products Standards and Food Additives) Regulations, 2011 as it shows B.R. Reading at 40°C more than the prescribed limit and 'Reichert Meissl Value and Polenske value' less than the prescribed limit. The parameters tested and found non- conforming revealing it as a spurious non-dairy product. Further, it contravenes regulation no. 2.4.5(4)* of FSS (Packaging & Labelling) Regulations, 2011 for misleading label declaration. Hence, the sample is sub-standard, unsafe and misbranded under section 3 (i) (zx), 3 (i) (zz) (v) & 3 (i) (zf) (A-i) respectively of FSS act, 2006".

35. The Status Report has been filed on behalf of the Respondent Department of Food Safety, NCT of Delhi, wherein it is submitted that the sample of food article Ghee was taken on 07.03.2019. The Food Analyst vide his Report dated 20.03.2019 had reported that the sample is unsafe because it has added vegetable Oil in place of ghee which is inferior and cheaper substance and contravenes Clause IV, V and XI and Section 3(1)(zz) of the Food Safety and Standards Act, 2006. The sample is also substandard because Butyro Refractometer reading at 40 Deg. C. exceeds the prescribed maximum limit of 43.0 Reichart value which is less than the prescribed minimum limit of 28.0. The sample is an admixture of ghee and vegetable oil which is prohibited and restricted for sale as per Regulation No.2.1.1.3 of the Food Safety & Standards (Prohibition & Restriction on Sales) Regulation 2011.

39. The parameters tested and found non-conforming, revealed it as a spurious non-dairy product. Further, it contravenes regulation no.2.4.5(4)̽ of FSS (Packaging & Labelling) Regulations, 2011 for misleading label declaration." Hence, the sample was found to be sub-standard, unsafe and misbranded.

40. Furthermore, M/s CP Wholesale India Private Limited in its Letter dated 02.07.2019 has admitted that it had sold the product vide Invoice dated 07.01.2019 each 1 Kg to M/s Virgo Agencies. It also admitted that between 05.12.2018 to 07.03.2019 the product had been procured from Supplier only and from no other source either in cash or otherwise. The Sample article was manufactured, packed and supplied by M/s Banaskantha District C-operative Milk Producer‟s Union Limited, Kanpur, U.P to Petitioner No.1 M/s Gujarat Co-operative Milk Marketing Federation Ltd. as disclosed by it in its Letters dated 16.03.2020 and 10.07.2020.