Cement cleared to industrial and institutional consumers retained concessional duty benefit where no retail sale or MRP declaration was involved.

Cement cleared in bags to industrial and institutional consumers, where the goods were not intended for retail sale, was treated as falling within the concessional entry under Notification No. 4/2006-C.E. The analysis relied on earlier Tribunal decisions and a departmental clarification stating that such clearances do not require MRP declaration and remain eligible for the notification. The notification benefit was accordingly applied to these non-retail clearances, and the Revenue's challenge was rejected.

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Issues: Whether cement cleared in bags to industrial and institutional consumers was entitled to concessional duty benefit under Notification No. 4/2006-C.E. dated 01.03.2006.

Analysis: The issue was treated as covered by earlier Tribunal decisions holding that cement cleared to industrial or institutional consumers, and not for retail sale, falls within the scope of the notification. The applicable departmental clarification also supported the view that such clearances do not require MRP declaration and remain eligible for the concessional entry.

Conclusion: The benefit of the notification was held applicable and the Revenue's appeal was rejected.

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