Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 734 - AT - Central ExciseSSI Exemption - packing materials - exemption denied on labels/stickers falling under Chapter sub-heading No. 8421 1020/90 of the Central Excise Tariff Act, 1985 - N/N. 8/2003-CE dated 01/03/2003 - Held that:- The Tribunal in the case of Purab Printers [2015 (10) TMI 1550 - CESTAT MUMBAI] has extended the benefit of SSI exemption provided under N/N. 8/2003-CE dated 01/03/2003, holding that clause (e) under para 4 in the notification dated 01/03/2003 considers within its ambit labels, stickers for consideration of benefit of SSI exemption - Appeal allowed - decided in favor of appellant.
|