<h1>Supreme Court ruling prompts amendment to excise duty exemption for SSI; new rules for branded packaging introduced.</h1> The government has amended the excise duty exemption for small-scale industries (SSI) under Notification No. 8/2003-Central Excise, which previously provided full exemption for units with clearances not exceeding Rs. 4 crore annually. A Supreme Court decision clarified that goods bearing another's brand name do not qualify for exemption unless specific conditions are met. In response, Notification No. 47/2008-Central Excise was issued, allowing exemptions for certain packing materials with another's brand name, effective September 1, 2008, for turnover up to Rs. 90 lakh. This addresses industry concerns over previous restrictions.