https://www.taxtmi.com/article/detailed?id=558 The SSI exemption excludes specified goods bearing another person's brand or trade name, defined broadly to include marks, labels or invented words, but creates express exceptions. Sequential amendments expanded the exemption to specified packing materials (later including plastic bags and printed laminated rolls) while imposing transitional limits; the department contended those additions applied only prospectively. In response to industry representations the Board issued a Section 11C notification providing retrospective exemption for the enumerated packing materials where manufacturers had affixed a third party's brand. en-us Thu, 12 Nov 2009 12:48:16 +0530 Tue, 24 Nov 2009 15:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=558 The SSI exemption excludes specified goods bearing another person's brand or trade name, defined broadly to include marks, labels or invented words, but creates express exceptions. Sequential amendments expanded the exemption to specified packing materials (later including plastic bags and printed laminated rolls) while imposing transitional limits; the department contended those additions applied only prospectively. In response to industry representations the Board issued a Section 11C notification providing retrospective exemption for the enumerated packing materials where manufacturers had affixed a third party's brand. Articles Central Excise Thu, 12 Nov 2009 12:48:16 +0530 https://www.taxtmi.com/article/detailed?id=558