TaxTMI 
TaxTMI 
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 ?
classification of sweets/Mithai
01 Apr 2016 
2 Replies 
4422 Views Asked by
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. (AI Summary)
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. (AI Summary)