Specific nil-rate exemption entries for namkeen and similar...

Specific nil-rate exemption entries for namkeen and similar edible preparations apply to Cheese Balls and Bhujia cleared in sealed retail pouches. Cheese Balls fall within the specific entry for similar ready-to-consume edible preparations, while the residual packaged-food entry applies only where no specific description covers the goods; sealed packaging does not displace the specific exemption. Bhujia is expressly covered by a separate specific entry, and its sealed-container restriction cannot be imported from a differently worded residual entry. Classification under Tariff Item 2106 90 99 remains within sub-heading 2106 90, so it does not exclude eligibility where the exemption refers to that sub-heading. Nil-rate treatment consequently applies and related duty, interest and penalties are unsustainable.