Exemption for ready-to-eat namkeen: nil rate where description matches exemption entry; otherwise attracts packaged-food duty. Items that conform to the description at Sr. No. 29 (sweetmeats, namkeens, bhujia, mixtures and similar ready-for-consumption edible preparations) qualify for the nil rate exemption even if also described by the packaged-food entry; products classifiable as ready-to-eat packaged food but not falling within the Sr. No. 29 description must be taxed under the packaged-food entry, as illustrated by packaged items such as alu-mutter and palak-paneer.