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"Complan is obtained from the following ingredients which are also printed on every tin of Complan :-
Skimmed milk powder, vegetable oil containing permitted anti-oxidants, sugar, maltodextrin, minerals, vitamins and wherever necessary added flavours and permitted colours.
The composition of Complan is derived from its ingredients as follows :-
(a) 20% of protein is provided by approximately 53 parts of skimmed milk powder ;
(b) 16% of fat is provided by vegetable oil (arachis oil), and
(c) 55% of carbohydrate is provided by approximately 26% lactose occurring naturally in the skimmed milk powder that is used, 16% cane sugar and 13% maltodextrin."

3. Now the contention of the appellants is that since the product 'Complan' does not have the basis either of flour or of starch or of malt extract or of malted barley and it does not contain any of these ingredients, it would not fall under s. No. 14 of Notification No. 17/70.

3.1. He has also contended that Maltodextrin contained in 'Complan' is not an ingredient referred to in Item 14 of the Schedule to Notification No. 17/70 dated 1-3-1970. It is distinct and different from Malt or malt-extract which are predominantly obtained from barley and sometimes from Sorghum (Jawar) or wheat. Maltodextrin is also distinct and different from flour or starch or malted barley.

3.2. Maltodextrin is obtained from Corn or Tapioca which are subjected to a process of wet milling and the slurry so obtained is purified and is then subjected to a process of hydrolysis or Saccharification. In the process of hydrolysis the slurry is broken down. If there is a complete hydrolysis, then glucose which is also described as a Mono-Saccharide is obtained. However, if the hydrolysis is partial and not complete, then some di-saccharide molecules and some higher Polysaccharide molecules may be obtained. "The product obtained on partial hydrolysis is described as Dextrin or maltodextrin since this material produces maltose during digestion in the body. It is emphasised by him in the affidavit that maltodextrin is totally free from starch.

4.6. As regards the argument that malto-dextrin is a modified starch, the learned advocate has submitted that argument proceeds on the assumption that since starting material is starch, therefore, the product has the basis of a starch. This argument, according to him is fallacious. The product 'Complan' according to him, does not contain any starch at all. It contains maltodextrin and maltodextrin is not starch. He has submitted that, as stated in the affidavit of Dr. V.S. Mohan, maltodextrin is a common ingredient for 'Complan' as well as infant milk food named 'GLACTO' manufactured by the appellants. As per the Prevention of Food Adulteration Rules, 1955 infant milk food is required to be free from starch and antioxidants. He has, therefore, submitted that maltodextrin by no stretch of imagination can be considered as having any starch at all. Secondly, he has submitted on the contention that maltodextrin forms the basis of preparation that this is not so because maltodextrin is not the predominant ingredient. According to the meaning of the term "basis" given in the Random House Dictionary, he submits that it means principal constituent or fundamental ingredient which in turn would mean that it should be available directly in the product; simply because maltodextrin is purified from starch, it cannot be held, accordingly to the learned advocate, that starch is present in the product 'Complan'.