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Notification No. 4/2010-Central Excise

New Delhi the 27th February 2010

Sub: - Seeks to amend notification 8/2003-CE dated 01.03.2003

G.S.T. (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1of 1944), the Central Government, on 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 number G.S.R. 138(E), dated the 1st March, 2003, namely:-

In the said notification, in paragraph 4,-

(i) in clause (e), for the letters and words " PP caps, crown corks, metal labels, plastic bags, printed laminated rolls ", the letters and words "PP caps, crown corks, metal labels, plastic bags, printed laminated rolls, plastic containers and plastic bottles " shall be substituted;

(ii) After clause (e), the following proviso shall be inserted, namely:-

“Provided that in respect of plastic containers and plastic bottles, the exemption under this notification shall apply only where such plastic containers or plastic bottles are meant for use as packing materials by the person whose brand name such goods bear.”.

[F. No. 334/1/2010-TRU]

(Prashant Kumar)

Under Secretary to the Government of India

Note. – The principal notification number 8/2003-Central Excise, dated the 1st March, 2003 published vide number G.S.R. 138(E), dated the 1st March, 2003 was last amended vide notification number. 9/2009-Central Excise, dated the 7th July, 2009, published vide number G.S.R. 467 (E) dated the 7th July, 2009.


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