https://www.taxtmi.com/caselaws?id=256748 Cement exported in 50 kg bags to Nepal was not liable to denial of the benefit under S. No. 1C of Notification No. 4/2006-CE merely because no retail sale price was declared. The third proviso applies only where retail sale price is not required to be declared under the applicable packaged commodities rules and is also not declared; in that situation, duty is to be worked out as for goods cleared in other than packaged form. On these facts, the bags were not required to bear retail sale price declaration and none was declared, so the condition for denying the exemption was not satisfied and the duty demand could not be sustained. en-us Mon, 13 Oct 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256748 Cement exported in 50 kg bags to Nepal was not liable to denial of the benefit under S. No. 1C of Notification No. 4/2006-CE merely because no retail sale price was declared. The third proviso applies only where retail sale price is not required to be declared under the applicable packaged commodities rules and is also not declared; in that situation, duty is to be worked out as for goods cleared in other than packaged form. On these facts, the bags were not required to bear retail sale price declaration and none was declared, so the condition for denying the exemption was not satisfied and the duty demand could not be sustained. Case-Laws Central Excise Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256748