https://www.taxtmi.com/caselaws?id=163232 Cement cleared in 50 kg packs to Government companies, construction companies and other industrial or institutional consumers was treated as eligible for the benefit of Notification No. 4/2006-CE. The absence of retail sale price markings was not accepted as a ground to deny the notification where the buyers were industrial or institutional consumers. The Tribunal relied on its earlier view and the Board's clarification, holding that the nature of the buyers, rather than the packaging format alone, was the relevant consideration. The notification benefit was held admissible and the duty demand was set aside. en-us Wed, 17 Dec 2008 00:00:00 +0530 Thu, 03 Aug 2017 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163232 Cement cleared in 50 kg packs to Government companies, construction companies and other industrial or institutional consumers was treated as eligible for the benefit of Notification No. 4/2006-CE. The absence of retail sale price markings was not accepted as a ground to deny the notification where the buyers were industrial or institutional consumers. The Tribunal relied on its earlier view and the Board's clarification, holding that the nature of the buyers, rather than the packaging format alone, was the relevant consideration. The notification benefit was held admissible and the duty demand was set aside. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163232