Item 68: [Food for human consumption]Item 68: [Food for human consumption]

#### Item 68: \[Food for human consumption\] (1) Goods marketed principally as: (a) food for human consumption (whether or not requiring processing or treatment); or (b) ingredients of food for human consumption; or (c) goods to be mixed with or added to food for human consumption (including condiments, spices and flavourings). (2) This Item does not cover: (a) cordials, or goods of a kind marketed principally as ingredients for cordials; (b) beverages, except: (i) beverages of a kind marketed principally as food for infants or invalids; (ii) thick‑shakes, or similar goods, manufactured in premises or vehicles in which the business of manufacturing thick‑shakes or similar goods is carried on mainly for the purpose of retail sale directly from those premises or vehicles; (c) goods of a kind marketed principally as ingredients for beverages covered by paragraph (b).