https://www.taxtmi.com/caselaws?id=125037 Cement cleared at the concessional rate under Notification No. 4/2006-C.E. was examined against the exemption framework for packaged commodities not required to bear retail sale price declarations. Rule 2A(b) of the Packaged Commodities Rules excludes goods meant for industrial or institutional consumers, and the Tribunal noted the appellant's reliance on precedent treating construction as an industry as well as earlier unconditional stay on an identical issue. On the material placed, the Tribunal found a prima facie case for waiver of pre-deposit of duty and penalties, and the stay application was allowed. en-us Fri, 23 Jan 2009 00:00:00 +0530 Thu, 18 Oct 2012 13:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125037 Cement cleared at the concessional rate under Notification No. 4/2006-C.E. was examined against the exemption framework for packaged commodities not required to bear retail sale price declarations. Rule 2A(b) of the Packaged Commodities Rules excludes goods meant for industrial or institutional consumers, and the Tribunal noted the appellant's reliance on precedent treating construction as an industry as well as earlier unconditional stay on an identical issue. On the material placed, the Tribunal found a prima facie case for waiver of pre-deposit of duty and penalties, and the stay application was allowed. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125037