https://www.taxtmi.com/caselaws?id=343453 Direct sales of cement in 50 kg bags to builders, developers, contractors, construction firms, government bodies, charitable and educational organisations, manufacturers and captive consumers were treated as covered by the industrial consumer or institutional consumer categories under Rule 2A of the Packaged Commodities regime. Because the goods were cleared to bulk buyers with a declaration that they were not for resale and no retail sale price was required, the concessional entry in Serial No. 1C of Notification No. 4/2006-CE was held applicable. On that reasoning, the duty demand could not be sustained. en-us Mon, 15 May 2017 00:00:00 +0530 Mon, 12 Nov 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343453 Direct sales of cement in 50 kg bags to builders, developers, contractors, construction firms, government bodies, charitable and educational organisations, manufacturers and captive consumers were treated as covered by the industrial consumer or institutional consumer categories under Rule 2A of the Packaged Commodities regime. Because the goods were cleared to bulk buyers with a declaration that they were not for resale and no retail sale price was required, the concessional entry in Serial No. 1C of Notification No. 4/2006-CE was held applicable. On that reasoning, the duty demand could not be sustained. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343453