Ready to eat and packaged Namkeens, Bhujia etc. falling under tariff item 2106 90 99 of the Central Excise Tariff, whether eligible for full exemption under Sr. No. 29 of notification no. 3/2006-CE dated 1.3.2006 or attract 8% duty under Sr. No. 30 of the said notification.

Nil-rate exemption for ready-to-eat namkeens applies when they meet Sr. No. 29 description; otherwise specified duty applies.

Goods described as ready-to-eat namkeens, bhujia and similar preparations that satisfy the descriptive criteria of Sr. No. 29 of notification No. 3/2006-CE are entitled to the nil-rate exemption even if also covered by Sr. No. 30; ready-to-eat packaged products under tariff item 2106 90 99 that do not meet Sr. No. 29's description are liable to the duty provided by Sr. No. 30.