https://www.taxtmi.com/caselaws?id=250301 Cement cleared in 50 kg bags directly to builders, developers and ready mix concrete manufacturers was treated as supply to institutional or industrial consumers, so retail sale price declaration was not required under the packaged commodities rules. The two exclusions for goods above the specified weight and goods meant for industrial or institutional consumers were read disjunctively. Ready mix concrete manufacturers were treated as industrial consumers because the cement was used in production, while builders and developers were treated as institutional consumers because construction activity was regarded as a service activity. On that basis, the third proviso to the relevant exemption entries applied and the goods were treated as cleared otherwise than in packaged form for duty purposes. en-us Wed, 18 Jun 2014 00:00:00 +0530 Wed, 03 Jun 2015 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250301 Cement cleared in 50 kg bags directly to builders, developers and ready mix concrete manufacturers was treated as supply to institutional or industrial consumers, so retail sale price declaration was not required under the packaged commodities rules. The two exclusions for goods above the specified weight and goods meant for industrial or institutional consumers were read disjunctively. Ready mix concrete manufacturers were treated as industrial consumers because the cement was used in production, while builders and developers were treated as institutional consumers because construction activity was regarded as a service activity. On that basis, the third proviso to the relevant exemption entries applied and the goods were treated as cleared otherwise than in packaged form for duty purposes. Case-Laws Central Excise Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250301