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Notification benefit for SSI goods excluded where elastic tapes bear another manufacturer's brand; collectorates must act accordingly. The Board clarifies that the benefit of Notification No. 1/93-C.E. does not extend to elastic tapes bearing the brand name or logo of a manufacturer other than the SSI manufacturer; weaving a customer's brand into the tape by the producer does not make the product eligible for the SSI concession. Collectorates must take action accordingly, notify the concerned Principal Commissioners, and submit compliance reports.
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Notification benefit for SSI goods excluded where elastic tapes bear another manufacturer's brand; collectorates must act accordingly.
The Board clarifies that the benefit of Notification No. 1/93-C.E. does not extend to elastic tapes bearing the brand name or logo of a manufacturer other than the SSI manufacturer; weaving a customer's brand into the tape by the producer does not make the product eligible for the SSI concession. Collectorates must take action accordingly, notify the concerned Principal Commissioners, and submit compliance reports.
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