https://www.taxtmi.com/caselaws?id=188105 The Tribunal held that ice creams supplied in bulk to hotels/restaurants not meant for retail sale are not governed by the Packaged Commodity Rules, 1977. The assessment should be done under Section 4 of the Central Excise Act, 1944, as clarified by the Department and supported by Circular No. 625/16/2002-CX. In this case, duty was correctly paid under Section 4, leading to the appeal being allowed and the impugned order set aside. The decision aligned with previous Tribunal rulings and the Department's clarification. en-us Fri, 23 Mar 2007 00:00:00 +0530 Fri, 18 Nov 2016 12:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188105 The Tribunal held that ice creams supplied in bulk to hotels/restaurants not meant for retail sale are not governed by the Packaged Commodity Rules, 1977. The assessment should be done under Section 4 of the Central Excise Act, 1944, as clarified by the Department and supported by Circular No. 625/16/2002-CX. In this case, duty was correctly paid under Section 4, leading to the appeal being allowed and the impugned order set aside. The decision aligned with previous Tribunal rulings and the Department's clarification. Case-Laws Central Excise Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188105