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[TO BE PUBLISHED IN GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE )
Notification No: 24 /2009-Central Excise(N.T.)
New Delhi, the 21
st
October, 2009
G.S.R (E) – Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of
excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the
said Act), on goods of description given in column (2) of the table below, manufactured by a unit availing benefit of Notification
number given in column (4) of the table below, affixing the brand name or trade name of another person who was not eligible for
the grant of exemption under the said notification and that such goods were liable to duty of excise which was not being levied
under section 3 of the said Act according to the said practice during the period as specified in column (3) of the said table,
namely:-
TABLE
Sl.No. Description Period Notification number.
(1) (2) (3) (4)

1.
Packing materials, namely,
printed cartons of paper or
paper board, metal
containers, high density
polyethylene woven sacks,
adhesive tapes, stickers,
pilfer proof caps, crown
corks, metal labels.
1
st
October,
1987 to
31
st
August,
2008
(i)Notification No.175/86-CE, dated
1.3.1986
(ii)Notification No.1/93-CE, dated 28.2.1993
(iii)Notification No.16/97-CE, dated
1.4.1997
(iv)Notification No.38/97- CE, dated 27.6.97
(v)Notification No.8/98-CE, dated 2.6.1998
(vi)Notification No.9/98-CE, dated 2.6.1998
(vii)Notification No.8/99-CE, dated
28.2.1999
(viii)Notification No.9/99-CE, dated 8.2.1999
(ix)Notification No.8/2000-CE, dated .3.2000
(x)Notification No.9/2000-CE, dated
1.3.2000
(xi)Notification No.8/2001-CE, dated
1.3.2001
(xii)Notification No.9/2001-CE, dated
1.3.2001
(xiii)Notification No.8/2002-CE, dated
.3.2002
(xiv)Notification No.9/2002-CE, dated
1.3.2002
(xv)Notification No.8/2003-CE, dated
1.3.2003 till issue of amending Notification
No.47/2008-CE, dated 1.9.2008
(xvi)Notification No.9/2003-CE, dated
1.3.2003 (Rescinded vide Notification
No.11/2005- CE, dated 1.3.2005)

2
Plastic bags
1
st
October,
1987 to
10
th
February
2009
(i)Notification No.175/86-CE, dated
1.3.1986
(ii)Notification No.1/93-CE, dated 28.2.1993
(iii))Notification No.16/97-CE, dated
1.4.1997
(iv)Notification No.38/97-CE, dated 27.6.97
(v)Notification No.8/98-CE, dated 2.6.1998
(vi)Notification No.9/98-CE, dated 2.6.1998
(vii)Notification No.8/99-CE, dated
28.2.1999
(viii)Notification No.9/99-CE, dated
28.2.1999
(ix)Notification No.8/2000-CE, dated
1.3.2000
(x)Notification No.9/2000- CE, dated
1.3.2000
(xi)Notification No.8/2001-CE, dated
1.3.2001
(xii)Notification No.9/2001-CE, dated
1.3.2001
(xiii)Notification No.8/2002- CE, dated
1.3.2002
(xiv)Notification No.9/2002-CE, dated
1.3.2002
(xv)Notification No.8/2003-CE, dated
1.3.2003 till issue of amending Notification
No.2/2009-CE, dated 11.2.2009
(xvi) Notification No.9/2003-CE, dated
1.3.2003
(Rescinded vide Notification No.11/2005
CE, dated 1.3.2005)

3.Printed laminated rolls
1
st
October,
1987 to
6
th
July,
2009
(i) Notification No.175/86- CE, dated
1.3.1986
(ii)Notification No.1/93-CE, dated 28.2.1993
(iii)Notification No.16/97-CE, dated
1.8.1997
(iv)Notification No.38/97-CE, dated 27.6.97
(v)Notification No.8/98-CE, dated 2.6.1998
(vi)Notification No.9/98-CE, dated 2.6.1998
(vii)Notification No.8/99-CE, dated
28.2.1999
(viii)Notification No.9/99-CE, dated
28.2.1999
(ix)Notification No.8/2000-CE, dated
1.3.2000
(x)Notification No.9/2000-CE, dated
1.3.2000
(xi)Notification No.8/2001-CE, dated
1.3.2001
(xii)Notification No.9/2001-CE, dated
1.3.2001
(xiii)Notification No.8/2002-CE, dated
1.3.2002
(xiv)Notification No.9/2002-CE, dated
1.3.2002
(xv)Notification No.8/2003-CE, dated
1.3.2003 till issue of amending Notification
No 9/2009-CE, dated 7.7.2009
(xvi)Notification No.9/2003-CE, dated
1.3.2003
(Rescinded vide Notification No.11/2005
CE, dated 1.3.2005)
2. Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs
that the whole of duty of excise leviable under the said Act on such goods manufactured by a unit, where the manufacturer has
affixed the specified goods with a brand name or a trade name of another person who is not eligible for grant of exemption
under the relevant notification, and has not paid the excise duty leviable thereon on the reasonable belief that he was entitled to
the benefit of said notification, but for the said practice, shall not be required to be paid for the period as specified in column
(3) of the said table in accordance with the said practice.
Explanation: ‘Brand name’ or ‘Trade name’ means ‘Brand name’ or ‘Trade name’ as defined in the notification numbers given
in column (4) of the table above.
[F.No.115/1/2009-CX-3]
(Rajesh Verma)
Under Secretary to the Government of India