Exported cement exemption under Notification 4/2006-CE upheld where retail sale price declaration was not required.

Cement exported to Nepal was held to fall within Sl. No. 1C of Notification No. 4/2006-CE because retail sale price was not required to be declared under the applicable packaged commodities regime. The third proviso treated goods for which RSP was neither required nor actually declared as goods cleared in other than packaged form, bringing the exported cement within the notification's scope. The Tribunal followed its earlier view in similar matters and concluded that exemption could not be denied on this ground, so the benefit of the notification was available.

---

---

Issues: Whether cement exported to Nepal was eligible for the benefit of Notification No. 4/2006-CE, particularly under Sl. No. 1C, where retail sale price was not required to be declared.

Analysis: The notification drew a distinction between cement cleared in packaged form requiring declaration of retail sale price and cement not covered by such declaration requirement. The third proviso to Sl. No. 1C treated goods for which retail sale price was not required to be declared, and was in fact not declared, as goods cleared in other than packaged form. Since cement exported to Nepal did not require declaration of retail sale price under the relevant packaged commodities regime, the goods fell within the scope of Sl. No. 1C. The Tribunal followed the earlier view adopted in similar proceedings and agreed with that construction of the notification.

Conclusion: The appellants were entitled to the benefit of Notification No. 4/2006-CE for the exported cement, and the denial of exemption was unsustainable.

---