Exported cement in 50 kg bags retained exemption despite no retail sale price declaration under the packaged commodities rules.

Exported cement cleared in 50 kg bags could not be denied exemption under Serial No. 1C of Notification No. 4/2006-CE merely because the bags did not carry retail sale price particulars. The Tribunal applied the settled position that goods exported outside the domestic market are not subject to the retail-sale-price requirements under the packaged commodities regime, so non-declaration of MRP on export clearances did not defeat the exemption. On that basis, denial of the notification benefit was unsustainable, the demand could not be maintained, and the assessee was entitled to consequential relief.

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Issues: Whether cement exported in 50 kg bags, without declaration of retail sale price, was entitled to the benefit of Serial No. 1C of Notification No. 4/2006-CE dated 01.03.2006.

Analysis: The dispute turned on the applicability of the exemption notification to export clearances of cement packed in 50 kg bags. The Tribunal noted that identical controversy had already been decided in earlier cases, where it was held that goods exported outside the domestic market were not required to comply with the retail-sale-price based requirements under the packaged commodities regime. Once the goods were exported and the statutory requirement of MRP declaration was not applicable, denial of the exemption merely on that ground was unsustainable.

Conclusion: The assessee was entitled to the benefit of Serial No. 1C of Notification No. 4/2006-CE dated 01.03.2006, and the demand based on denial of exemption could not be sustained.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief to the assessee.

Ratio Decidendi: Exported goods packed in 50 kg bags cannot be denied exemption under the relevant notification merely because retail sale price particulars were not declared, where the packaged commodities requirements are inapplicable to such exports.

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