19th March, 1996 revealed amongst others that the content of 'cocoa' therein exceeded the minimum limit of 6% as stipulated in Note ... they challenged the test reports of the Deputy Chief Chemist stating that cocoa content of their product 'CHOCHO' exceeds 6% by weight. According
contains non-fat dry milk, lactose and various other ingredients like cocoa powder, minerals etc., he would also submit that the appellant had informed ... product are Skim Milk Powder (64.7%), Lactose (15.2%), Sucrose (12%), Cocoa Powder (2.5%), Oligofructose (FOS) (2.2%), minerals and vitamins. It is his submission that
Central Areca Nut & Cocoa Marketing & ... vs State Of Karnataka And Ors. on 16 September, 1997
Equivalent citations: AIR1998SC2399, JT1997(8)SC119
Petition is whether, unflavoured and unblended powder obtained after processing and pulverising cocoa bean was liable of excise under Item I-A viz. 'Cocoa ... Excises and Salt Act, 1944 . The contention of the Petitioners being that Cocoa powder in item I-A which is liable for excise is flavoured
Hindustan Cocoa Products vs Union Of India on 8 June, 1994
Equivalent citations: 1995(1)BOMCR555, 1994ECR662(BOMBAY), 1994(74)ELT525(BOM)
JUDGMENT ... petitioner manufactures deodorised cocoa butter which was classified by it for the purposes of central excise under Item 12 of the Tariff Schedule
sugar or other sweetening matter or flavoured or containing added fruit or cocoa."
The product Surje consists of whey proteins and casein peptides which ... other sweetening matter or
(b) flavoured or
(c) containing fruit or cocoa.
10. To buttress his argument the learned SDR cited the decision
principal ingredients of the product are wafer, sugar, milk powder, wheat flour, cocoa paste, cocoa butter, hydrogenated vegetable oil and process additives. The process ... waffles. The sandwiched wafers are thereafter coated with chocolate manufactured from the cocoa paste, cocoa butter, sugar, so as to completely cover it. The resultant
Food and Additives Regulations does not permit any
vegetable except cocoa butter in 'chocolate'. It was submitted that initially
the Codex Alimentarius ... other added edible foodstuffs, without reducing the minimum contents
of cocoa materials. According to FSSAI, eight types of chocolates imported
by the petitioner failed this
Dextrose or Glucose
All types of Caseinates
Caseinates
Press, expeller or refined cocoa butter
Cocoa butter
All crystallized fruit
Crystallized fruit
All milk and milk ... products derived solely from milk
Milk solids
Cocoabean, Coconib, Cocomass, Cocoa Cocoa solids: press cakes, Cocoa powder (Fine/Dust)
Cocoa solids:
Provided further that
States; (g) five members, one each to represent:- (i) the Directorate of Cocoa, Arecanut and Spices Development, Calicut; (ii) the Indian Institute of Packaging, Bombay
