Amends notification no. 8/2003 to extend the benefit of exemption to branded packing material - 47/2008 - Central Excise - Tariff

Amends Notification No. 8/2003 to extend the benefit of exemption to branded packing material

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]    

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)  

Notification No.47/2008-Central Excise 

New Delhi, the 1^st September, 2008

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2003-Central Excise, dated the 1st March, 2003 [G.S.R. 138(E), dated the 1st March, 2003], namely: -

In the said notification,

(i) in paragraph 4, after clause (d), the following shall be inserted, namely: -

"(e) Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, PP caps, crown corks, metal labels."

(ii) after paragraph 4A, the following shall be inserted, namely:-

"4B Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods specified in clause (e) of paragraph 4, contained in this notification, shall be restricted to rupees ninety lakhs for the remaining part of the financial year 2008-09."

 [F.No. 354/124/2008-TRU] 

(Unmesh Wagh)

Under Secretary to the Government of India   

Note: The principal notification No.8/2003-Central Excise, dated the 1^st March, 2003 was published in the Gazette of India, Extraordinary, vide number G.S.R.138 (E), dated the 1^st March, 2003 and was last amended by notification No.8/2008-Central Excise, dated the 1^st March, 2008 which was published in the Gazette of India, Extraordinary [vide number G.S.R. 136(E), dated the 1^st March, 2008].