Exempts Packing materials, namely, printed cartons of paper or paper board, metal containers, high density polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels, Plastic bags, Printed laminated rolls affixed with brand name or trade name of another person - 24/2009 - Central Excise - Non Tariff

India exempts certain branded packing materials from excise duty under Section 11C of the Central Excise Act, 1944.

The Government of India, through Notification No. 24/2009-Central Excise (N.T.), exempts certain packing materials from excise duty. These materials include printed cartons, metal containers, polyethylene sacks, adhesive tapes, stickers, caps, corks, metal labels, plastic bags, and printed laminated rolls, when affixed with a brand or trade name of another person. This exemption applies to goods manufactured by units that believed they were entitled to such benefits under various notifications issued between October 1, 1987, and specific dates in 2009. The exemption is granted under Section 11C of the Central Excise Act, 1944, due to prevalent non-levy practices.