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of <h1>Ready-to-eat foods like namkeens exempt from excise duty under Sr. No. 29, despite Sr. No. 30's 8% duty.</h1> Ready-to-eat and packaged food items such as namkeens and bhujia, classified under tariff item 2106 90 99 of the Central Excise Tariff, are eligible for a full exemption from excise duty under Sr. No. 29 of notification no. 3/2006-CE dated 1.3.2006. This exemption applies even if these items also fall under Sr. No. 30 of the same notification, which imposes an 8% duty. However, if the items do not meet the description in Sr. No. 29, they are subject to the 8% duty as specified under Sr. No. 30. Field formations are to be informed accordingly.
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