Excise duty exemption for branded packing: manufacturers not required to pay duty where reasonable belief in notification entitlement existed. Notification directs that where a manufacturer affixed another person's brand or trade name to specified packing goods and, in reasonable belief of entitlement under a prior notification, did not pay excise duty, the duty for the historical periods specified need not be paid; the direction covers identified categories of packing material and relies on the prior notification's definition of 'brand name' or 'trade name'.