https://www.taxtmi.com/caselaws?id=77794 Cement cleared in packaged form with retail sale price declared on the bags was treated as eligible for concessional duty under Notification No. 04/2007-C.E. The proviso excluding cases where retail sale price is not required to be declared applied only when non-declaration was legally mandated; it could not be used to deny the benefit merely because the buyer was an industrial or institutional consumer. The record showed the bags were sold in 50 kg packs, the price was all-inclusive, and the retail sale price was printed on the bags, with legal metrology authorities indicating that such declaration was mandatory for the supplies in question. en-us Thu, 08 Apr 2010 00:00:00 +0530 Tue, 12 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77794 Cement cleared in packaged form with retail sale price declared on the bags was treated as eligible for concessional duty under Notification No. 04/2007-C.E. The proviso excluding cases where retail sale price is not required to be declared applied only when non-declaration was legally mandated; it could not be used to deny the benefit merely because the buyer was an industrial or institutional consumer. The record showed the bags were sold in 50 kg packs, the price was all-inclusive, and the retail sale price was printed on the bags, with legal metrology authorities indicating that such declaration was mandatory for the supplies in question. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77794