https://www.taxtmi.com/caselaws?id=216150 Rule 34 of the Standards of Weight and Measures (Packaged Commodities) Rules, 1977 excludes packages clearly marked as specially packed for exclusive industrial use as raw material or for servicing an industry, mine or quarry, subject to the stated exclusions. Where the goods were found to be sold directly to industrial consumers and through dealers only to industrial users, and the package itself indicated exclusive industrial use, the benefit of the rule was available. In the absence of evidence of retail sale or intended sale to non-industrial consumers, the department failed to dislodge the exemption. en-us Wed, 06 Apr 2011 00:00:00 +0530 Thu, 30 Aug 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216150 Rule 34 of the Standards of Weight and Measures (Packaged Commodities) Rules, 1977 excludes packages clearly marked as specially packed for exclusive industrial use as raw material or for servicing an industry, mine or quarry, subject to the stated exclusions. Where the goods were found to be sold directly to industrial consumers and through dealers only to industrial users, and the package itself indicated exclusive industrial use, the benefit of the rule was available. In the absence of evidence of retail sale or intended sale to non-industrial consumers, the department failed to dislodge the exemption. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216150