https://www.taxtmi.com/caselaws?id=800526 Specific nil-rate excise exemptions for Bhujia, namkeen and similar ready-for-consumption preparations apply to Bhujia and Cheese Balls even when sold in sealed retail packages. Residual entries for packaged ready-to-eat foods, including entries limited to goods not cleared in sealed containers, apply only where the goods do not meet the specific exemption description. A sealed-container restriction stated in a separate residual entry cannot be read into the specific exemption. Tariff Item 2106 90 99 remains within parent Tariff Sub-heading 2106 90; classification at the eight-digit level therefore does not exclude qualifying goods from an exemption referring to that sub-heading. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800526 Specific nil-rate excise exemptions for Bhujia, namkeen and similar ready-for-consumption preparations apply to Bhujia and Cheese Balls even when sold in sealed retail packages. Residual entries for packaged ready-to-eat foods, including entries limited to goods not cleared in sealed containers, apply only where the goods do not meet the specific exemption description. A sealed-container restriction stated in a separate residual entry cannot be read into the specific exemption. Tariff Item 2106 90 99 remains within parent Tariff Sub-heading 2106 90; classification at the eight-digit level therefore does not exclude qualifying goods from an exemption referring to that sub-heading. Case-Laws Central Excise Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800526