https://www.taxtmi.com/caselaws?id=221828 The Tribunal ruled in favor of the appellants, holding that the duty rate under Notification No. 4/2006-C.E. applied to the clearances of ordinary Portland cement for export to Nepal, despite the presence of MRP on the bags. The Tribunal determined that since there was no legal requirement to print MRP for export consignments, the cement should be treated as "other than in packaged form," entitling the appellants to the lower duty rate specified in the notification. As a result, the Tribunal waived the pre-deposit of duty demand and interest for the appeals, staying the recovery of duty pending final disposal. 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 The Tribunal ruled in favor of the appellants, holding that the duty rate under Notification No. 4/2006-C.E. applied to the clearances of ordinary Portland cement for export to Nepal, despite the presence of MRP on the bags. The Tribunal determined that since there was no legal requirement to print MRP for export consignments, the cement should be treated as "other than in packaged form," entitling the appellants to the lower duty rate specified in the notification. As a result, the Tribunal waived the pre-deposit of duty demand and interest for the appeals, staying the recovery of duty pending final disposal. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221828