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TMI BlogDraft - 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 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 by 10.11.2006. Circular No…../…./ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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) (2) (3) (4) (5) 29. 2106 90 Sweetmeats (known as 'misthans' or 'mithai' or by any other name), namkeens, bhujia, mixture, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 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 two entries of the notification, the exemption of nil rate of duty would be available to goods covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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