Empty Barrels Purchase

[Deepak Sarathy]

We are purchasing Empty barrels from a Company It has been clarified from Central Excise notification no 721/37/2003-CX dated 06/06/2003 that 'Selling of Empty Packing materials are Non-Excisable' Mean while in 2008 a new Explanation has been Inserted under sec2(D) Which states 'Products that are deemed Markatable' that arise in due coarse of Manufacturing Which is argued by the Company that Empty barrels are Exciseable and the referred notification is Silent Kindly provide us a case law after 2008 regarding the empty barrel issue (We have referred the Gulf oil case that the Judgement is Only provided on 2008 not the case) Please anyone clarify us with a proof or case law Kindly help

AI Summary

Confusion over excisability of empty barrels persists post-2008 amendment; RTI confirms 2003 circular's validity. A discussion on the excisability of empty barrels purchased from a company, referencing a Central Excise notification from 2003 that deemed selling empty packing materials as non-excisable. A 2008 amendment introduced the concept of 'marketable' goods, causing confusion. A consultant cited a Supreme Court decision supporting non-excisability, but the company remains unconvinced, seeking post-2008 case law. Despite no new judgments found, the consultant suggested consulting the Central Excise Department. An RTI order confirmed the 2003 circular's validity, and parties exchanged emails for further information sharing.