Cement exemption for industrial and institutional buyers sustained despite absence of retail sale price markings on 50 kg packs.

Cement cleared in 50 kg packs to Government companies, construction companies and other industrial or institutional consumers was treated as eligible for the benefit of Notification No. 4/2006-CE. The absence of retail sale price markings was not accepted as a ground to deny the notification where the buyers were industrial or institutional consumers. The Tribunal relied on its earlier view and the Board's clarification, holding that the nature of the buyers, rather than the packaging format alone, was the relevant consideration. The notification benefit was held admissible and the duty demand was set aside.

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Issues: Whether the benefit of Notification No. 4/2006-CE dated 1.3.2006 was available to cement cleared in 50 kg packs to Government companies, construction companies and other industrial or institutional consumers.

Analysis: The dispute turned on whether the absence of retail sale price markings disentitled the goods from the notification. The Tribunal relied on its earlier view that goods cleared to industrial or institutional consumers are covered by the notification and that the Board's clarification supported the assessee's claim. The reasoning accepted that the relevant consideration was the nature of the buyers and not the mere fact that the cement was packed in 50 kg bags.

Conclusion: The benefit of the notification was held admissible and the duty demand was set aside in favour of the assessee.

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