Rate
(1) Keshar Kasturi 5 U.P. 30.00 34.00
(2) Gulab (light caramel
colour) 35 U.P. 14.40 16. 92
(3) Sada (Tinge of light ... caramel colour) 45 U.P. 10.40 12.53
(4) Sathiya (Dark caramel
colour) 60 U.P. 6.00 7.56
According to the petitioners, there was an increase
Caramel Asia Holdings Pvt. Ltd. vs Enforcement Directorate on 10 August, 2021
Author: Shameem Akther
Bench: Shameem Akther
THE HON'BLE Dr. JUSTICE SHAMEEM ... petitioner in Criminal Petition No.3119 of 2021 is
M/s.Caramel Asia Holdings Pvt Ltd. It is challenging the order, dated
11.01.2021, passed
carried on with the aid of power, namely -
(1) Boiled sweetts, toffees, caramels, ten per cent candies, nuts ( including sweeteing ad valorem almonds) and fruit ... tthe items, we may read `confectttionery', namely -
"Boiled sweets, toffees, caramels, candies, nuts (including almonds) and fruit kermels coated with sweetening agent
power, namely -
1. Boiled sweets, toffees, ten per cent
caramels, candies, nuts ad valorem
(including almonds) and
fruit kernels coated with
sweetening agent and
chewing ... items, we may read "confectionery" namely:
Boiled sweets, toffees, caramels, candies nuts (including almonds) and fruit kernel, coated with sweetening agent and chewing
Food Inspector Sh Arun Kumar purchased a sample of food color
viz. Caramel (Acid proof) from appellant Rattan Kumar at M/s. Thakur
Brothers ... Analyst for analysis in intact condition. Public Analyst found
the sample of caramel (acid proof) content conforming to the
standards. However, there was violation
prevent fructose from browning due to maillard reaction and caramelization when exposed to high temperature. The plaintiff along with his daughter applied for a patent ... invented by the plaintiff which avoids browning due to maillard reaction and caramelization. If fructose can be easily substituted for sugar for manufacturing sweets, then
country to country. The same Encyclopedia (Vol. 6, page 284) explains "Caramel and Toffee" as follows : "CARMELSdepend on large amounts of milk ... corn sirup and fat, which are cooked until the desired degrees of caramelization. and texture have been attainsd. The most popular flavours arc vanilla
carried on with the aid of power, namely (1) Boiled sweets, toffees, caramels candies, nuts (including almonds) and fruit kernels coated with sweetening agent ... nothing else than part of these various products like boiled sweets, caramels etc. They may become broken parts of a particular shape or size
volume/volume followed by stirring to make it
homogeneous, adding selected caramel and flavour, again
stirring well, filtering to remove any particles and bottling ... Imported ENA is mixed up with Grape-Spirit, adds
DM Water and Caramel. This liquor can be bottled for
consumption."
It is common knowledge
carried on with the aid of power namely :
(1) Boiled sweets, toffees, caramels, candies,
nuts (including almonds) and fruit kernels
coated with sweetening aghot ... says that the process of boiling is involved in candy, toffees and caramels.
16. From these ISI publications and the books it is clear that
