https://www.taxtmi.com/caselaws?id=221828 Cement cleared in 50 kg bags for export to Nepal was examined under Notification No. 4/2006-C.E. The core issue was whether such goods fell under Sl. No. 1A, which applies to cement in packaged form where MRP declaration is required, or under Sl. No. 1C, which applies to cement other than packaged form. Because export consignments were not required under the Standards of Weights and Measures regime to declare MRP or other particulars, the third proviso to Sl. No. 1C supported concessional treatment even though MRP was printed on the bags. The Bench treated the appellants' claim as prima facie strong and granted waiver of pre-deposit with stay of recovery. en-us Fri, 31 Aug 2012 00:00:00 +0530 Mon, 01 Apr 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221828 Cement cleared in 50 kg bags for export to Nepal was examined under Notification No. 4/2006-C.E. The core issue was whether such goods fell under Sl. No. 1A, which applies to cement in packaged form where MRP declaration is required, or under Sl. No. 1C, which applies to cement other than packaged form. Because export consignments were not required under the Standards of Weights and Measures regime to declare MRP or other particulars, the third proviso to Sl. No. 1C supported concessional treatment even though MRP was printed on the bags. The Bench treated the appellants' claim as prima facie strong and granted waiver of pre-deposit with stay of recovery. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221828