Instructions on implementation of changes carried out to notification No.8/2003-CE dated 1.3.2003-regarding.

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.... on implementation of changes carried out to notification No.8/2003-CE dated 1.3.2003-regarding. Notification No. 8/2003- Central Excise provides full exemption from Central Excise duty to goods manufactured by small-scale units i.e. units whose aggregate value of clearances did not exceed Rs. 4 crore in the preceding financial year. The exemption is available for clearance up to Rs.1.5 crore i....

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....he final product. Examples of such goods are elastic tapes used in the manufacture of undergarments, castings, packing materials such as printed cartons of paper, HDPE bags, polypropylene caps, metal containers etc. On the basis of circulars/ clarifications issued by the Government, from time to time, the brand name restriction was not being applied to such goods and the benefit of the exemption w....

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.... in such cases on the basis of Circulars/clarifications referred to above. Board's letter F.No. 115/1/2008-CX.3 dated 16th June, 2008 refers. 4 Subsequently, representations have been received from the trade and industry particularly from the manufacturers of packing materials such as printed cartons, seeking exemption. 5. Notification No. 47/2008-Central Excise dated 01. 09.2008 has been is....