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 ?

[KASTURI SETHI]

Sir,

Your products are exempted from Central Excise duty. Pl. go through Board's circular appended below:-

Ready to eat packaged food items like namkeen, bhujia - Exemption

Circular No. 841/18/2006-CX, dated 6-12-2006

[KASTURI SETHI]

Thanks for your immediate feedback.

However, many times added with Bengali sweets or other Mithai.

1) Can Classification be changed and will it be liable flour is to excise in this case ?

2) If there is any case law on Benagli sweets, Please inform me sir.

3) If it is sold in sealed container, then also is this

this case ?

2) If there is any case law on Benagli sweets, Please inform me sir. prodcuct liable to excise ?

Thanks for your immediate feedback.

However, many times flour is added with Bengali sweets or other Mithai.

1) Can Classification be changed and will it be liable to excise in

3) If it is sold in sealed container, then also is this prodcuct liable to excise ?

SH. ANIL KAGATHARA Ji,

Point-wise reply is as under :-

1. No, No.

2. It will take time to trace out.

3. No.

AI Summary

Exemption for ready-to-eat packaged sweets: packaged mithai treated as non-taxable under central excise when meeting packaging and product criteria. The document addresses whether Bengali, kaju and mava sweets are subject to Central Excise or exempt as ready-to-eat packaged food. Citing a Board circular exempting ready-to-eat packaged items, the respondent concludes such packaged mithai are exempted from Central Excise duty. On related queries, the respondent states addition of flour does not make the sweets excisable, sealed-container sale does not affect exemption, and locating specific case law requires further time.