https://www.taxtmi.com/caselaws?id=366998 Labels and stickers manufactured by the appellant were treated as falling within the broad scope of clause 4(e) of the exemption notification. The Tribunal held that no artificial distinction could be drawn between labels and stickers, and that the expression used in the notification was wide enough to cover them. On that basis, the denial of small scale industry exemption on the ground that the goods were not packing materials was unsustainable. Exemption under Notification No. 8/2003-CE was therefore available to the appellants, and the contrary view in the impugned order could not stand. en-us Thu, 09 Aug 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366998 Labels and stickers manufactured by the appellant were treated as falling within the broad scope of clause 4(e) of the exemption notification. The Tribunal held that no artificial distinction could be drawn between labels and stickers, and that the expression used in the notification was wide enough to cover them. On that basis, the denial of small scale industry exemption on the ground that the goods were not packing materials was unsustainable. Exemption under Notification No. 8/2003-CE was therefore available to the appellants, and the contrary view in the impugned order could not stand. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366998