Exemption notification for export cement: packaged goods without retail sale price disclosure treated as other than packaged form

Export clearances of cement in packaged condition, where no retail sale price was required to be declared, were treated as goods other than packaged form for purposes of the exemption notification. The applicable proviso directed that when retail sale price disclosure was not required under the packaged commodities regime, duty would be determined as for goods cleared otherwise than in packaged form. Because the goods were export consignments and no MRP was affixed, they fell outside the retail price declaration requirement. The assessee was therefore entitled to the notification benefit at the stay stage.

---

---

Issues: Whether export goods cleared in packaged condition, on which no retail sale price was required to be declared, were to be treated as goods other than packaged form for the purpose of the exemption notification and consequent waiver of pre-deposit.

Analysis: The relevant notification granted partial exemption to cement falling under the specified heading, and the third proviso to Serial No. 1C provided that where retail sale price was not required to be declared under the packaged commodities regime, duty would be determined as in the case of goods cleared in other than packaged form. The goods in question were export clearances, no MRP was affixed, and export goods were treated as outside the requirement of declaration of retail sale price under the applicable weights and measures regime. On that basis, the goods could not be treated as packaged goods for denying the benefit of the proviso.

Conclusion: The goods were entitled to be treated as goods other than packaged form, and the assessee was entitled to the benefit of the notification at the stay stage.

---