https://www.taxtmi.com/caselaws?id=181453 Export clearances of cement in packaged condition, where no retail sale price was required to be declared, were treated as goods other than packaged form for purposes of the exemption notification. The applicable proviso directed that when retail sale price disclosure was not required under the packaged commodities regime, duty would be determined as for goods cleared otherwise than in packaged form. Because the goods were export consignments and no MRP was affixed, they fell outside the retail price declaration requirement. The assessee was therefore entitled to the notification benefit at the stay stage. en-us Wed, 30 Nov 2011 00:00:00 +0530 Mon, 18 Apr 2016 10:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181453 Export clearances of cement in packaged condition, where no retail sale price was required to be declared, were treated as goods other than packaged form for purposes of the exemption notification. The applicable proviso directed that when retail sale price disclosure was not required under the packaged commodities regime, duty would be determined as for goods cleared otherwise than in packaged form. Because the goods were export consignments and no MRP was affixed, they fell outside the retail price declaration requirement. The assessee was therefore entitled to the notification benefit at the stay stage. Case-Laws Central Excise Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181453