'Consumer' in Note 11 of Chapter 29, Central Excise Tariff Act, 1985, includes all consumers, not just retail. https://www.taxtmi.com/highlights?id=2701 The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not related exclusively to retail consumer..... - AT en-us Tue, 17 Jan 2012 15:31:01 +0530 Tue, 17 Jan 2012 15:31:01 +0530 TaxTMI RSS Generator 'Consumer' in Note 11 of Chapter 29, Central Excise Tariff Act, 1985, includes all consumers, not just retail. https://www.taxtmi.com/highlights?id=2701 The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not related exclusively to retail consumer..... - AT Highlights Central Excise Tue, 17 Jan 2012 15:31:01 +0530 https://www.taxtmi.com/highlights?id=2701