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<h1>Ministry of Finance Clarifies Notification No. 1/93-C.E. on Branded Elastic Tapes for Consistent Application Across Collectorates.</h1> The circular addresses the inconsistent application of Notification No. 1/93-C.E. concerning branded elastic tapes across different collectorates. The notification's benefits are not applicable to goods bearing the brand name of a manufacturer other than a Small Scale Industry (SSI) manufacturer. The Ministry of Finance instructs relevant authorities to take necessary actions and report back to the concerned Principal Commissioners (PCs) to ensure uniform compliance with the notification's provisions.