Circular No. 50/50/94-Central Excise
Dated : 19/08/94
F.No. 213/29/94-CX.6
Subject : Extending the benefit of Notification No. 1/93-CE to branded elastic tapes – clarification – Regarding.
It has been brought to the notice of the Board that divergent practices are being followed in different Collectorates in extending the benefit of Notification No. 1/93-CE to branded elastic tapes. The brand name or logo of the customer is reported to be woven in the tape by the manufacturers.
2. The benefit of Notification No. 1/93-CE is not available to goods carrying the brand name of a manufacturer other than the SSI manufacturer.
4. Necessary action may be taken accordingly under intimation to the concerned PC and the PCs may furnish their reports in due course.
