SSI exemption - Brand name of large manufacturers on collapsible tubes, crown corks, PP caps, Metal containers, HDPE bags - Notification No. 223/87-C.E., 224/87-C.E. - Central Excise - 213/28/87-CX.6

SSI exemption - Brand name of large manufacturers on collapsible tubes, crown corks, PP caps, Metal containers, HDPE bags - Notification No. 223/87-C.E., 224/87-C.E. F. No. 213/28/87-CX.6 Dated 27-11-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Denial of SSI exemption vide Notifications No. 223/87-C.E., 224/87-C.E. and 225/87-CE., all dated 22-9-1987 . Some doubts have been expressed regarding the dutiablity of packing materials, like metal containers, HDP woven sacks, etc. manufactured in the SSI units under the brand name/trade name of the goods to be packed in such packing materials, in view of the withdrawal of the SSI exemption for branded goods, vide Notifications No. 223/87-CE, 224/87-CE and 225/87-CE. 2. In this connection, attention is invited to clarifications already given in para 2.1 of Board's letter F. No. 345/35/87-TRU dated the 29th October, 1987. As in the case of collapsible tubes, crown corks, PP caps, Metal containers, HDPE bags etc. bearing the brand name of large manufacturers/traders would not be hit by the mischief of aforesaid notifications.