Ready to eat and packaged Namkeens, 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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....6-CX 6^th December  2006 F.NO. 21/6/2006 - CX 1 Government Of India Ministry Of Finance Department Of Revenue Central Board Of Excise & Customs To All Chief Commissioners of Central Excise, Director General of Central Excise Intelligence, All Commissioners of Central Excise, All Commissioners of Central Excise (Appeal), All Commissioners of Customs, All ....

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....owing exemptions: S. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 29. 2106 90 Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, papad and jal jeer....

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....the fact that the goods like ready to eat packaged namkeen,bhujia,etc, conform to the  description provided at both Sr. Nos. 29 and 30 of  the notification no. 3/2006-CE dated 1.3.2006.   A question arises  as to whether such goods would attract nil rate of duty under Sr. No. 29 or 8% duty under Sr. No. 30. 3. The matter has been examined .As the same items fall under t....