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<h1>Supreme Court ruling restricts SSI exemption for branded goods; Amendment now allows some packing materials under Notification No. 47/2008.</h1> Notification No. 8/2003-Central Excise grants full exemption from Central Excise duty to small-scale units with clearances not exceeding Rs. 4 crore in the previous financial year, and up to Rs. 1.5 crore in the current year if conditions are met. Goods with another's brand name typically don't qualify, except in specific cases. A Supreme Court ruling disqualified goods with another's brand name from SSI exemption. Following industry feedback, Notification No. 47/2008 amends this, allowing certain packing materials with another's brand name to qualify for exemption, effective September 1, 2008. Previous related instructions are withdrawn, and the industry is to be informed.