Draft - Ready to eat packaged Namkeen, Bhujia etc. , falling under tariff item 2106 90 99 of the Central Excise Tariff, whether eligible for full exemption under Sr. No. 29 of notification no. 3/2006-CE dated 1.3.2006 or attract 8% duty under Sr. No. 30 of the said notification.

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....CIRCULAR (To elicit response/Comments only) Disclaimer:- This Draft Circular has been put up only to elicit public response. No final decision has been taken by Government/ Board. Government/ Board will proceed further in the matter only after due examination of the responses received. Responses to the draft circular may please be sent to  [email protected] or faxed at 011-23092965....

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....keen, bhujia etc. are eligible for full exemption or are liable to   8% excise duty under notification  No. 3/2006-CE dated 1.3.2006.  Sr. No. 29 and Sr. No.30 of the notification No. 3/2006-CE grant following exemptions:  S. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) ....

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.... products  remain  classified  in  these  sub-headings  irrespective of  the nature  of  their ingredients."               It is noticed that doubts have been expressed in view of the fact that the goods like namkeen, bhujia, etc., conform to the description provided  at both Sr. Nos. 2....