2015 (3) TMI 248 - AT - Central Excise

SSI Exemption - Exemption on plastic bottles - Held that - Counsel submits that vide Notification No. 10/2013-CE(NT) dated 2.8.2013, retrospective exemption has been provided for clearances of plastic containers and plastic bottles meant for use as packing material by the person whose brand name such goods bear for the clearances from 10/06/2003 to 26/02/2010 and the period in the present dispute is covered by the Notification. Further she also submits that in the case of Ajay Plastics vide 2015 (1) TMI 295 - CESTAT BANGALORE this Tribunal had considered the same issue and allowed the appeal finally while considering the stay application itself - Decided in favour of assesse.

Summary

The Appellate Tribunal CESTAT Bangalore allowed the appeal of the appellant who was availing SSI exemption for manufacturing and supplying HDPE bottles bearing the brand name 'Shalimar' for M/s Shalimar Chemical Works. The tribunal considered a retrospective exemption notification and a previous case involving similar issues, granting relief to the appellant.