Common parlance classification supports exemption for ready-to-consume namkeen-like snacks under the relevant notification.

Goods marketed as "Cheeselings" and "Musst Bites" were classified by applying common parlance, because "namkeen" is not statutorily defined. As the packages described the products as namkeen and the entry also covered similar ready-to-consume edible preparations, the goods fell within Sr. No. 29 of Notification No. 3/2006-CE. The exemption was therefore available, and the products were not liable to duty under the disputed entry.

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Issues: Whether the goods marketed as "Cheeselings" and "Musst Bites" were classifiable as "namkeen" or similar edible preparations in ready for consumption form so as to qualify for exemption under Sr. No. 29 of Notification No. 3/2006-CE dated 01.03.2006.

Analysis: The products were not fried items, but there is no statutory definition of "namkeen". Their classification had therefore to be tested on common parlance. The packages themselves described the products as "namkeen", showing that they were bought and sold as such. Even otherwise, Sr. No. 29 covers not only namkeens but also similar edible preparations in ready for consumption form. On that construction, the products fell within the exempted entry. The exemption was therefore available, and the dispute on credit and abatement did not require examination.

Conclusion: The goods were covered by Sr. No. 29 of Notification No. 3/2006-CE dated 01.03.2006 and were exempt from duty.

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