classification of sweets/Mithai

[ANIL KAGATHARA]

1) What is the excise classification of 1) Bengali sweets 2) Kaju sweets 3) Mava sweets ?

2) Is the above products exempted under excise if sale under brand name ?

AI Summary

Excise Duty Exemption Confirmed for Branded Bengali, Kaju, and Mava Sweets; Flour Addition Doesn't Affect Classification A query was raised regarding the excise classification of Bengali, Kaju, and Mava sweets and whether these products are exempt from excise duty if sold under a brand name. The response clarified that these products are exempt from Central Excise duty, referencing a specific circular about exemptions for ready-to-eat packaged food items. Further questions were posed about the impact of adding flour to Bengali sweets, classification changes, and the implications of selling these products in sealed containers. The response indicated that classification changes would not make the products liable to excise, and no immediate case law was available.