https://www.taxtmi.com/caselaws?id=355883 SSI exemption under Notification No. 8/2003-C.E. was unavailable for plastic packing material bearing another person's brand name, because the post-amendment packing-material exception applied only where such material was used by or on behalf of the brand owner for packing branded goods. The appellant's branded containers were manufactured for a client's marketing use, so the exemption denial was upheld and the consequential demand sustained. On confiscated goods valued at Rs. 7,02,329, the redemption fine equal to the full value was found disproportionate and was reduced to Rs. 1,00,000. en-us Mon, 01 Jan 2018 00:00:00 +0530 Wed, 13 Mar 2019 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355883 SSI exemption under Notification No. 8/2003-C.E. was unavailable for plastic packing material bearing another person's brand name, because the post-amendment packing-material exception applied only where such material was used by or on behalf of the brand owner for packing branded goods. The appellant's branded containers were manufactured for a client's marketing use, so the exemption denial was upheld and the consequential demand sustained. On confiscated goods valued at Rs. 7,02,329, the redemption fine equal to the full value was found disproportionate and was reduced to Rs. 1,00,000. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355883