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TMI Blog2019 (5) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... be included in computing the exemption limit prescribed under Notification No.8/2003-CE, dt.01.03.2003 for the period in question - the matter is remanded to the Adjudicating authority to determine the aggregate value of clearance and re-compute the demand with interest and penalty - Appeal allowed by way of remand. - Appeal No. E/1248,1263-1265/2011 - A/85678-85681/2019 - Dated:- 5-4-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) For Assessee: Shri L.V. Pai, Consultant For Revenue: Shri N.N. Prabhudesai, Supdtt. (AR) ORDER Per: D.M. Misra These appeals are filed against OIA No.SB(61 to 68) 61 to 68/MV/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that catch covers are nothing but packing material and hence eligible to the benefit of exemption Notification No.24/2009-CE (NT), dt.21.10.2009. He submits that this Tribunal in the case of Kajal Print Packaging Pvt. Ltd. Vs CCE Mumbai-V 2018-TIOL- 3374-CESTAT-MUM, observed that the catch covers are nothing but packing material. He submits that this Tribunal, following the said judgment, this Tribunal has expressed a similar view in the case of M/s Beauty Art Vs CCE Mumbai-I vide Final Order No.A/85452/2019, dt.06.03.2019. 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). He submits that in any case, the diaries cannot be considered as packing material, hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent exemption under section 11C of Central Excise Act, 1944, that legislative approval for exclusion from exemption did not intend to cover packaging manufacturers in the small scale sector who, by the very nature of their activity, were, undoubtedly, an ancillary but, undoubtedly, in the small-scale sector. The exclusion from exemption is applicable to goods which bear a brand name and the exclusion from coverage under these exclusion is limited to certain categories. That the packaging industry in the small-scale sector would generate its business by manufacture of packages bearing brand names is acknowledged by the amending exclusion in the notification of the Central Government. That catch cover is a packaging is not in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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