TMI Blog2017 (4) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... of pipe having threading during handling/transportation. The packing in general terms is anything which protects something by covering it wholly or partly. Admittedly, these PP Rings have been used for protecting the ends of pipe having threading during the transportation. It is none other than is only a packing material. Whether the appellant is entitled for benefit of exemption notification C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Ashok Jindal, Member (J)]. - The appellant is in the appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in manufacturing PP Rings for supply of steel pipe manufacturers i.e. M/s. Bhusan Steel Ltd. and Jindal Pipes Ltd. who used the same for protecting the ends of pipe having threading during handling/transportations. On the PP Rings, the buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal-LB) and S.T.I. Biplus Tubing (India) Ltd. - 1996 (81) E.L.T. 346 (Tribunal). 4. On the other hand, the ld. AR opposed the contention of the ld. AR and submits that the PP Rings are not the packing material therefore, appellants is not entitled to avail the benefit of the C.B.E. C. Circular dated 27-11-1987. 5. Heard the parties and considered the submissions. 6. On careful conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material, therefore, we hold that the PP Rings used by the appellant is a packing material. 9. Now, come to the next issue, the C.B.E. C. Circular dated 27-11-1987 is reproduced hereunder :- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing the PP caps as packing material having brand name of their buyer, they are not hit by mischief of the Notification No. 8/2003, dated 1-3-2003 i.e. SSI exemption. 11. In these terms, we hold that the appellant is entitled for SSI exemption under Notification No. 8/2003, dated 1-3-2003. Therefore, the demands confirmed in the impugned order is not sustainable. Accordingly, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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