Exemption for branded packing materials extended to plastic containers and bottles, limited to branded use. Extends the central excise SSI exemption for packing materials by adding plastic containers and plastic bottles to the list of exempted items, and provides that the exemption for those plastic containers and bottles applies only where they are meant for use as packing materials and bear the brand name of the person whose brand they carry.
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Provisions expressly mentioned in the judgment/order text.
Exemption for branded packing materials extended to plastic containers and bottles, limited to branded use.
Extends the central excise SSI exemption for packing materials by adding plastic containers and plastic bottles to the list of exempted items, and provides that the exemption for those plastic containers and bottles applies only where they are meant for use as packing materials and bear the brand name of the person whose brand they carry.
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