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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Claim of exemption - manufacturers of packaging with designs - ...


Packaging Manufacturers Granted Central Excise Exemption; No Grounds to Differentiate Between Printed Cartons and Catch Covers.

October 4, 2018

Case Laws     Central Excise     AT

Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of paper or paperboard’ from ‘catch cover’ and to deny eligibility to exemption.

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