Document Fragment View

Matching Fragments

4. On appeal, the Appellate Collector of Central Excise, Madras, by his order dated 16-11-1973 rejected the appeal stating that the meaning of the word 'Candy' includes 'Lozenges' and observing as follows :-

"While admitting that the term 'boiled sweets' utilised in the tariff description does not cover 'Lozenges' notwithstanding that Lozenges form a distinct category, I hold that the term 'candy' which is international usage covers various other categories such as hard candy, coated candy, also includes sugar lozenges. The book 'Chemical analysis - Food and Food Products by M. B. Jacob' is relied on for this view."

8. In this appeal, the learned counsel for the appellant Sri P. Venkatarama Reddi has contended that 'lozenges' manufactured by the appellant cannot be brought under the Tariff item of 'candy' and that the understanding of the word 'candy' in the United States of America cannot be taken into account in deciding the meaning of that word in india for purposes of excise duty. The word 'lozenge' has to be understood, according to the learned counsel, in the manner in which the trade in India and the Indian consumer understand. He also pointed out that the appellant has placed before the respondents the specification laid down by the Indian Standards Institution (hereinafter called the ISI) and other books which clearly show that the essential components of 'lozenges' and 'candy' are different and that while 'candies' have to be manufactured by the boiling process, lozenges do not require boiling at any stage. He also relied upon a direct ruling of the Madras High Court in M/s. Parry Confectionery Limited, Madras v. Government of India - 1980 Excise law Times 468.

The fact that the expert body of representatives of trade and Government treat 'lozenges' as distinct from 'candy' in India is very significant and throws light on the question as to whether 'lozenge' has a separate connotation different from 'candy' in the Indian confectionery trade.

13. In the ISI booklet relating to 'Lozenges' it is stated as follows :

"Lozenges (as different from medicated lozenges or others with special claims) are confections mainly made out of pulverized sugar or icing sugar with certain binding material and lubricants with the addition of suitable flavours and colours."

15. Now we shall briefly refer to the other books which have been referred to us. The book 'The Chemistry and Technology of Food and Food Products' Vol. 1, 1944 is Edited by Morris B. Jacobs (pp. 911-913). It states that in U.S.A. the word 'candy' and confectionery are used synonymously. According to the Pure Food and Drug Act, candy is a product made of sugar, cocoa products, corn syrup, dairy products, peanuts, cocoanut and other nut meats, fruits, licorice, gum arabic, gelatin, cooking starch, molasses, essential oils, pectin, and material salt. According to the same book at page 586, candies are sugar mixtures consisting of a solid or crystalline phase and a liquid or non-crystalline phase. Again according to the book 'wealth of India' (A Government of India publication) on Industrial products (p. 174) (part IIC, 1951) candy is prepared by the process of boiling under the vacuum-boiling process or open-fire boiling process. The same book deals with Lozenges at page 175. It states that Lozenges are prepared by cold mixing of icing sugary gum arabic, gelatine or stearine and flavouring materials. Lozenges should have good snap or brittleness. According to R. Lees & B. Jackson, Lozenge is a sugar dough containing a binder which has been flavoured, cut to shape and dried. Skuse says that the process of boiling is involved in candy, toffees and caramels.