9911796707
TMI BlogReady 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioners of Customs (Appeal) W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 jeera Nil - 30. 2106 90 99 Ready ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by Sr. No. 29 of notification No. 3/2006-CE dated 1.3.2006 , even when the said goods are also covered by Sr. No.30. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
