Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 158 - AT - Central ExciseSSI Exemption - manufacturers of packaging with designs with brand name - appellant was denied eligibility to exemption on the ground that ‘catch cover’ manufactured by them was not specifically enumerated in the incorporated provision - benefit of N/N. 47/2008-CE dated 1st September 2008 - Held that:- It would appear from the amendment to the notification, and the subsequent exemption under section 11C of Central Excise Act, 1944, that legislative approval for exclusion from exemption did not intend to cover ‘packaging’ manufacturers in the small scale sector who, by the very nature of their activity, were, undoubtedly, an ancillary but, undoubtedly, in the small-scale sector. The exclusion from exemption is applicable to goods which bear a brand name and the exclusion from coverage under these exclusion is limited to certain categories. There is no definition of ‘printed cartons of paper or paperboard’ either in the notification or elsewhere. Accordingly, this description should conform to such as is commonly understood, and intended, in the industry - there is no reason to distinguish ‘printed cartons of paper or paperboard’ from ‘catch cover’ and to deny eligibility to exemption. Appeal allowed - decided in favor of appellant.
|