SSI exemption for branded plastic bottles used as packing material was upheld for the entire covered period.

Plastic bottles bearing customers' names were treated as eligible for SSI exemption where the goods fell within Notification No. 10/2013-CE (NT) and were used as packing material by the person whose brand name was affixed. The disputed period ran from July 2006 to March 2010, and the analysis noted that eligibility was accepted at least for March 2010 as well. On that basis, the appellant was held entitled to SSI exemption for the entire covered period, with consequential relief.

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Issues: Whether the appellant was entitled to SSI exemption in respect of plastic bottles bearing customers' names for the relevant period.

Analysis: The parties accepted that the goods were covered by Notification No. 10/2013-CE (NT) dated 02/08/2013, which treated plastic containers and plastic bottles used as packing material by the person whose brand name is affixed as eligible for credit for the relevant period. The disputed period included July 2006 to March 2010, and there was no disagreement that the appellant was eligible for SSI exemption at least for March 2010 as well.

Conclusion: The appellant was entitled to SSI exemption for the entire covered period, and the appeal was allowed with consequential relief.

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