https://www.taxtmi.com/caselaws?id=248549 The Tribunal allowed the appeals, ruling in favor of the appellant, a ceramic tile manufacturer, regarding duty demand confirmation for clearances of tiles to non-dealers. The Tribunal held that duty liability for goods sold in retail packages, including sales to institutional buyers like real estate developers, should be assessed under Section 4A of the Central Excise Act. The Tribunal's decision was based on legal interpretations, precedents like the Jayanti Food Processing case, and clarifications from Legal Metrology authorities exempting certain packages from mandatory declarations. en-us Fri, 02 May 2014 00:00:00 +0530 Sat, 15 Nov 2014 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248549 The Tribunal allowed the appeals, ruling in favor of the appellant, a ceramic tile manufacturer, regarding duty demand confirmation for clearances of tiles to non-dealers. The Tribunal held that duty liability for goods sold in retail packages, including sales to institutional buyers like real estate developers, should be assessed under Section 4A of the Central Excise Act. The Tribunal's decision was based on legal interpretations, precedents like the Jayanti Food Processing case, and clarifications from Legal Metrology authorities exempting certain packages from mandatory declarations. Case-Laws Central Excise Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248549