TMI Blog2014 (5) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided retrospective exemption for clearances of plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear for the clearances from 16.06.2003 to 26.02.2010. The period involved in the present case is from July 2006 to March 2010, which is covered by the said notification for the purpose of availing the duty exemption. - Following de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of manufacturing plastic bottles on job work basis for M/s. Shalimar Chemical Works Ltd., Kolkata (for short, referred to as SCWL'). SCWL supplies plastic granules and corrugated packing boxes to the appellant. The appellant converts the granules into plastic bottles and supplies those bottles to SCWL. The plastic bottles manufactured are printed with the brand name Shalimar Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal has allowed appeals filed by other manufacturers M/s. Anuradha Industries (Misc. order No. 25745/2013), M/s Pragya Packaging Pvt. Ltd. (Misc. order No. 25738/2013), Ajay Plastics (Final order No. 26800/2013). 3. The learned AR appearing for the respondent has reiterated the submissions recorded in the impugned order. 4. We have heard the learned counsel for the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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