https://www.taxtmi.com/caselaws?id=335886 Cement exported to Nepal was held to fall within Sl. No. 1C of Notification No. 4/2006-CE because retail sale price was not required to be declared under the applicable packaged commodities regime. The third proviso treated goods for which RSP was neither required nor actually declared as goods cleared in other than packaged form, bringing the exported cement within the notification's scope. The Tribunal followed its earlier view in similar matters and concluded that exemption could not be denied on this ground, so the benefit of the notification was available. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 29 Dec 2016 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335886 Cement exported to Nepal was held to fall within Sl. No. 1C of Notification No. 4/2006-CE because retail sale price was not required to be declared under the applicable packaged commodities regime. The third proviso treated goods for which RSP was neither required nor actually declared as goods cleared in other than packaged form, bringing the exported cement within the notification's scope. The Tribunal followed its earlier view in similar matters and concluded that exemption could not be denied on this ground, so the benefit of the notification was available. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335886