SSI Units Exemption – Labels included in Packing Materials

[Ref: Central Excise Notification No. 28 dated 24th March 2011]

In exercise of the powers conferred by sub-section (2A) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, 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 published in the Gazette of India, Extraordinary, vide G.S.R. 138(E), dated the 1st March, 2003, namely: -

In the said notification, in paragraph (4), in clause (e) the following shall be inserted, namely:-

“Explanation- For the removal of doubts, it is hereby clarified that “packing material” includes labels of all kinds.”

[F. No. B-1/3/2011 –TRU]