https://www.taxtmi.com/caselaws?id=124999 Cement cleared in 50 kg packs to industrial and institutional consumers was considered eligible for the concessional duty under Notification No. 4/2006-C.E. because the proviso applied where retail sale price declaration was not required and was not made. The Board's clarification treated such clearances as covered by Sl. Nos. 1B or 1C, on the basis that goods sold to industrial or institutional buyers were outside the retail price declaration requirement. The analysis rejected reliance on an opinion that focused only on the packaged nature of the goods without considering the end-use and buyer category. The notification benefit was therefore admissible and the duty demand could not be sustained. en-us Mon, 20 Oct 2008 00:00:00 +0530 Mon, 10 Nov 2025 17:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124999 Cement cleared in 50 kg packs to industrial and institutional consumers was considered eligible for the concessional duty under Notification No. 4/2006-C.E. because the proviso applied where retail sale price declaration was not required and was not made. The Board's clarification treated such clearances as covered by Sl. Nos. 1B or 1C, on the basis that goods sold to industrial or institutional buyers were outside the retail price declaration requirement. The analysis rejected reliance on an opinion that focused only on the packaged nature of the goods without considering the end-use and buyer category. The notification benefit was therefore admissible and the duty demand could not be sustained. Case-Laws Central Excise Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124999