https://www.taxtmi.com/caselaws?id=198617 PP Rings used only to protect the threaded ends of pipes during handling and transportation were treated as packing material in their ordinary sense. On that basis, the text explains that the Board's circular on branded packing materials such as PP caps and similar items supported eligibility for small scale industry exemption under Notification No. 8/2003-C.E. where the branded-goods bar would not apply. The consequence stated is that the duty demand and its confirmation were unsustainable, and the assessee obtained consequential relief. en-us Wed, 05 Apr 2017 00:00:00 +0530 Tue, 06 Feb 2018 07:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198617 PP Rings used only to protect the threaded ends of pipes during handling and transportation were treated as packing material in their ordinary sense. On that basis, the text explains that the Board's circular on branded packing materials such as PP caps and similar items supported eligibility for small scale industry exemption under Notification No. 8/2003-C.E. where the branded-goods bar would not apply. The consequence stated is that the duty demand and its confirmation were unsustainable, and the assessee obtained consequential relief. Case-Laws Central Excise Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198617