(i) Processed food, commonly known as instant food, that is to say, pre-cooked food ready to eat without any further cooking or processing except heating, cooling or adding water, when sold in sealed container or air-tight package under various trade names, brand names or descriptions whatsoever, but excluding—
(a) sweetmeat, curd, chanachur, dalmut, fried potato chips and salted peanuts, whether or not sold in sealed container or air-tight package;
(b) any other goods specified in any serial of this Schedule or in any other Schedule.
40 The West Bengal Finance Act, 1995.
III of 1995.]
(Section 9.)
Serial Description of goods No.
(1) (2)
(ii) Weaning food sold under various trade names or descriptions such as Cerelac milk cereal, Nastum baby cereal, Farex or any other name or description whatsoever.
61. Refined, bleached and deodorised palm oil, including refined, fractionated and otherwise processed palm oil such as palmolene.