Case Name : Monginis bakery Vs. Dy. Cit
Citation :  55 itd 271
Court : Itat-Bombay
Section : Eleventh schedule
Meaning : What is confectionery ? It is sweetmeat. What is sweetmeat ? Sweetmeat is shaped morsel of confectionery, consisting chiefly of sugar or chocolate, a fruit preserved in sugar, bon-bon, sugar plum, soody. Confectionery comprises articles in which the main ingredients is sugar, although other articles may be added for enhancing its taste. It thus comprises essentially only these articles which are commonly called sweetmeats. Thus, it is clear that it is food chiefly made of sugar. Normally it is eaten with the fingers and made by cooking process, other than baking. That is the characteristic of both chocolates and sweets. These contain substantial amount of sugar, eaten with fingers and are not made out of the baking process.
Examining the nature of cakes and savouries their chief ingredients are not sugar. These are manufactured out of the baking process. Therefore, these items are not coming within the ambit of the connotation of the word ‘confectionery’