Excise liability waiver when manufacturers affix another's brand name prevents recovery if they reasonably believed they had exemption. A section 11C direction relieves manufacturers from paying excise duty for specified historical periods where packing materials and printed laminated rolls affixed with another person's brand or trade name were manufactured under a prevailing practice of non-levy while the manufacturer reasonably believed they were entitled to exemption; non-recovery is limited to the goods, periods and exemption notifications enumerated in the table, and 'brand name' or 'trade name' is as defined in those notifications.