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of <h1>Ministry of Finance clarifies benefit extension to branded elastic tapes under Notification No. 1/93-C.E., amends eligibility wording.</h1> The circular clarifies the extension of benefits under Notification No. 1/93-C.E. to branded elastic tapes. It amends a previous circular by replacing the phrase 'of a manufacturer other than the SSI manufacturer' with 'or trade name of another person.' This change aims to ensure that the benefits are applicable to products bearing the trade name of any person, not just those manufactured by small-scale industries (SSI). This clarification is issued by the Ministry of Finance, Department of Revenue, to address any ambiguity regarding the eligibility of branded elastic tapes for the benefits.
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