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[TO BE PUBLISHED IN GAZETTE OF INDIA,
EXTRAORDINARY, PART -II, SECTION3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No.10/2013 - Central Excise (N.T.)
New Delhi, the 02 August, 2013
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 (hereinafter referred to as such goods), manufactured
by a unit availing benefit of Notification number 8/2003-Central Excise dated the 1
st
March, 2003 (hereinafter referred to as
said notification), affixing the brand name or trade name of another person 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
S.No. Description Period
(1) (2) (3)
1
Plastic containers and plastic bottles meant for use as packing material by the person whose brand name
such goods bear.
16
th
June
2003 to 26
th
February
2010 .
2.
All packing material (other than printed cartons of paper or paper board, metal containers, high density
polyethylene woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels, plastic
bags, printed laminated rolls and those covered by S.No. 1 above) meant for use as packing material by or
on behalf of the person whose brand name they bear.
16
th
June
2003 to 28
th
April
2010 .
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 such goods with brand name or a trade name of another person 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 said notification.
[F.No. 115/01/2010-CX-3]
(Pankaj Jain)
Under Secretary to the Government of India
notifications no 10 2013 cent | iKargos