SSI exemption available or not_packing in customer's printed boxes

[Asked by Guest]

Dear Experts

Please suggest!!

If my customer has supplied printed cartoon boxes nothing else, means i am procuring the goods at my own and manufacturing the same. After manufacturing i packed the material in Printed Cartoon Boxes which has already supplied by my customer, Then Whether Still i am eligible to take benefit of 150 lakhs on this particular transaction, Whether Excise duty be chargeable or not.???

Thank you in advance..!!

AI Summary

SSI exemption uncertain where customer supplied printed packaging is used; conflicting precedents affect excise chargeability.
Whether the SSI exemption applies when customer supplied printed cartons are used depends on whether third party branding on packing is treated as branding of the excisable goods; tribunal and appellate authorities are split, so the issue is arguable and requires adjudication. Practitioners should consult the relevant CBEC instructions and may clear goods without paying duty while contesting any show cause notice by relying on favourable precedents.