Concessional duty on packaged cement clearances without retail price marking upheld for self-use and institutional supply.

Cement cleared in packaged form for self-use and to industrial or institutional consumers without affixing retail sale price was treated as eligible for concessional duty under Notification No. 4/2006 and Notification No. 4/2007. The analysis notes that the eligibility issue had already been settled by the precedent relied on by the assessee, and the Tribunal followed that position in rejecting the Revenue's contrary objection. The operative effect was that the concessional rate remained available for such clearances, including supplies for self-consumption and institutional buyers.

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Issues: Whether cement cleared in packaged form for self-use and to industrial or institutional consumers without affixing the retail sale price was entitled to concessional duty under Notification No. 4/2006 and Notification No. 4/2007.

Analysis: The disputed clearances related to cement supplied partly for self-consumption and partly to institutional buyers. The eligibility for concessional duty under the notifications had already been settled in the cited precedent relied upon by the assessee. Following that decision, the Tribunal found no merit in the Revenue's contention that the clearances did not qualify for the concessional rate.

Conclusion: The benefit of concessional duty under the notifications was available, and the Revenue's appeal failed.

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