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2014 (5) TMI 1033

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..... ption was not available - Held that:- The Central Government vide Notification No. 10/2013 - C.E. (N.T.) dated 02.08.2013 has provided retrospective exemption 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 16.06.2003 to 26.02.2010. The period involved in the present case is from July .....

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..... appellant is an SSI unit and is engaged in the business of manufacturing plastic bottles on job work basis for M/s. Shalimar Chemical Works Ltd., Kolkata (for short, referred to as 'SCWL'). SCWL supplies plastic granules and corrugated packing boxes to the appellant. The appellant converts the granules into plastic bottles and supplies those bottles to SCWL. The plastic bottles manufactured a .....

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..... Act, 1944. He further submitted that on identical issues this Tribunal has allowed appeals filed by other manufacturers M/s. Anuradha Industries (Misc. order No. 25745/2013), M/s Pragya Packaging Pvt. Ltd. (Misc. order No. 25738/2013), Ajay Plastics (Final order No. 26800/2013). 3. The learned AR appearing for the respondent has reiterated the submissions recorded in the impugned order. 4. We h .....

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