https://www.taxtmi.com/caselaws?id=237948 Cement cleared in packaged boxes to a construction company was treated as prima facie eligible for the concessional exemption under Notification No. 4/2006 because a construction company can fall within the expression institutional consumer under the packaged commodities framework. The Tribunal relied on prior interpretations of the earlier rules and held that Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2011 did not materially narrow that coverage, as the broader language continued to accommodate the same class of buyers. On that basis, the exemption benefit was prima facie available and pre-deposit of duty and penalty was waived, with the stay petition allowed unconditionally. en-us Mon, 02 Sep 2013 00:00:00 +0530 Mon, 21 Apr 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237948 Cement cleared in packaged boxes to a construction company was treated as prima facie eligible for the concessional exemption under Notification No. 4/2006 because a construction company can fall within the expression institutional consumer under the packaged commodities framework. The Tribunal relied on prior interpretations of the earlier rules and held that Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2011 did not materially narrow that coverage, as the broader language continued to accommodate the same class of buyers. On that basis, the exemption benefit was prima facie available and pre-deposit of duty and penalty was waived, with the stay petition allowed unconditionally. Case-Laws Central Excise Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237948