Cement exemption for industrial and institutional consumers cannot be denied merely because retail sale price was not printed on bags.

Cement cleared in 50 kg bags to industrial or institutional consumers remained eligible for concessional duty under Notification No. 4/2006-C.E. because entitlement depended on the nature of the buyer and the governing Board clarification, not on retail sale price printing. The Tribunal followed its earlier ruling in the assessee's own case and Grasim Industries Ltd., and rejected the departmental objection based on the absence of printed retail sale price and the Legal Metrology opinion. On that basis, the assessee was held entitled to the concessional rate and the impugned order was set aside.

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Issues: Whether cement cleared in 50 kg bags to builders, developers and other customers treated as industrial or institutional consumers was entitled to concessional duty under Notification No. 4/2006-C.E. despite non-printing of retail sale price.

Analysis: The Tribunal followed its earlier decision in the assessee's own case and the ratio of the decision in Grasim Industries Ltd., holding that the benefit of the notification turns on whether the goods are cleared to industrial or institutional consumers. The departmental objection based on the absence of retail sale price printing and the opinion of the Legal Metrology authorities was not accepted, because the relevant Board clarification covered such clearances and stated that goods sold to industrial or institutional consumers were eligible for the benefit under the notification.

Conclusion: The assessee was entitled to the concessional rate of duty under the notification, and the impugned order was set aside.

Ratio Decidendi: Where cement in 50 kg bags is cleared to industrial or institutional consumers, the exemption notification applies according to the nature of the buyer and the governing clarification, and the benefit cannot be denied merely because retail sale price was not printed on the packages.

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