Namkeen, Bhujia, PalakPanner – delicious exemptions? No more heating of palakpaneer.
While reporting the draft circular on paneer, in TIOL-DDT 481 01 11 2006, DDT had asked,
However, if the goods are ‘ready to eat packaged food’ falling under tariff item 2106 90 99 but which are not covered by the description provided at Sr. No. 29, then the effective rate of duty will be 8% as provided at Sr. No. 30.Examples of some of such items are ‘alu-mutter’, ‘palak-paneer’, etc., which are sold in packaged condition and are consumed directly after heating.
Now here, is the Board’s objection to heating? If I choose to eat PalakPanneer without heating, will it fall under Sl. No.29? Should I give a solemn declaration before buying the packet that for love, money or exemption, I will NOT heat the panneer?
Now while issuing the final circular, Board has deleted the examples. Also see our article on this circular in our Special Column.
CIRCULAR NO. ,Dated: December 6, 2006