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I am directed to say that references have been received from field formation seeking clarification as to whether ready to eat packaged food items like namkeen, 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
Certain manufacturers of biris purchase tobacco, obtain tendu leaves and make biris by rolling the tobacco in tendu leaves. This process is done without using any machine. The printed labels/ wrappers used for packing the biris are either purchased from the market or got manufactured on job work basis by sending the paper to the job workers by the manufacturers of biris
In exercise of powers conferred under Paragraph 2.4 of the Foreign Trade Policy, 2004-09, the Director General of Foreign Trade hereby announces following corrections in Public Notice No.65 (RE-2006)/2004-2009 dated 20.10.2006.