https://www.taxtmi.com/caselaws?id=333808 Direct sales of cement to educational institutions, hospitals and similar buyers, made without an intermediary and without retail sale price declaration, were treated as outside retail sale under the Packaged Commodities Rules, 1977. The applicable concession under Notification No. 4/2006-CE depended on the goods not falling within those Rules and on clearance without an RSP declaration. On the facts found, the clearances did not lose the benefit merely because the buyers were institutions or other end consumers. The concessional duty rate was therefore available, and denial of the notification benefit was set aside. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 03 Feb 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333808 Direct sales of cement to educational institutions, hospitals and similar buyers, made without an intermediary and without retail sale price declaration, were treated as outside retail sale under the Packaged Commodities Rules, 1977. The applicable concession under Notification No. 4/2006-CE depended on the goods not falling within those Rules and on clearance without an RSP declaration. On the facts found, the clearances did not lose the benefit merely because the buyers were institutions or other end consumers. The concessional duty rate was therefore available, and denial of the notification benefit was set aside. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333808