https://www.taxtmi.com/caselaws?id=170713 An amended SSI exemption notification clarified that packing material includes labels of all kinds, which supported the applicant's prima facie claim that printed labels bearing another's name could still fall within the exemption. The demand had proceeded on the basis that such labels were branded and outside SSI benefit, but the clarification weakened that objection at the pre-deposit stage. The plea that the amendment operated prospectively did not defeat interim relief, and waiver of pre-deposit was granted with stay of recovery. en-us Mon, 18 Mar 2013 00:00:00 +0530 Mon, 25 May 2015 13:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170713 An amended SSI exemption notification clarified that packing material includes labels of all kinds, which supported the applicant's prima facie claim that printed labels bearing another's name could still fall within the exemption. The demand had proceeded on the basis that such labels were branded and outside SSI benefit, but the clarification weakened that objection at the pre-deposit stage. The plea that the amendment operated prospectively did not defeat interim relief, and waiver of pre-deposit was granted with stay of recovery. Case-Laws Central Excise Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170713