TMI Blog2018 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ision - 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l) Ms Padmavati Patil for appellant Shri DS Chauhan, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Three appeals of M/s Kajal Print Pack (Pvt) Ltd and one appeal of Shri Sunil P Rui are disposed off by this common order. Three different show cause notice for demand of duty pertaining to July 2004 to October 2004, April 2009 to December 2009 and from Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertains to the period prior to such registration. By notification 47/2008-CE dated 1st September 2008, the exemption was made available to small scale industries manufacturing packing material bearing marks of non-entitled entities by insertion of clause (e) in paragraph 4. However, even after such amendment, the appellant was denied eligibility to exemption on the ground that catch cover manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lative 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 categor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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