SSI Exemption extended to manufacturers of all branded packing materials
CENTRAL Government has amended Notification No. 8/2003-CE by substituting clause (e) of paragraph 4 of the said notification. The new clause (e) reads as follows :
“(e) where the specified goods are in the nature of packing materials and are meant for use as packing material by or on behalf of the person whose brand name they bear.”
Hitherto, prior to this amendment, clause (e) of paragraph 4 read as follows:
“(e) Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, PP caps, crown corks, metal labels, plastic bags, printed laminated rolls, plastic containers and plastic bottles.
Provided that in respect of plastic containers and plastic bottles, the exemption under this notification shall apply only where such plastic containers or plastic bottles are meant for use as packing materials by the person whose brand name such goods bear.”
With this amendment SSI benefit is extended to manufacturers of all kinds of packing materials so long as they are meant for use as ‘packing material by or on behalf of the person whose brand name they bear'.
Notification No. , Dated: April 29, 2010