Branded plastic bottles and packing material manufactured by SSI units get Section 11C benefit

By Vijay Kumar

THE issue has an elongated history which you can read in The little branded bottle - A small story, well almost! which we carried more than two years ago. The author (who is now in our Edit Team) concluded with these words, "As for the past, it is for the Board to issue another Section 11C notification this Budget and do deserved justice to the "little branded bottle".

And now the Government has come out with the Section 11C Notification.

As of now, the bar of brand name of another person in the SSI Notification No. dated 1.3.2003, will not apply to packing material meant for use as packing material by or on behalf of the person whose brand name they bear. But this is an evolved statute and the Government had been adding various items to the list through the years.

Now the following items will be eligible for the SSI exemption even when carrying the brand name of another person:-

S.No	Description	Period
(1)	(2)	(3)
1	Plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear.	16th June 2003 to 26th February 2010.
2.	All packing material (other than printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels, plastic bags, printed laminated rolls and those covered by S.No . 1 above) meant for use as packing material by or on behalf of the person whose brand name they bear.	16th June 2003 to 28th April 2010.