https://www.taxtmi.com/caselaws?id=346629 Cement cleared in 50 kg bags to buyers using it for ready-mix concrete manufacture and construction work was treated as supply to industrial or institutional consumers. Because Rule 2A of the Packaged Commodities Rules excluded Chapter II for such direct purchases from manufacturers, retail sale price declaration was not required, and the goods were eligible for concessional treatment under Notification No. 4/2006 as if cleared in other than packaged form. The duty demand and penalty were therefore not sustainable. en-us Tue, 03 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346629 Cement cleared in 50 kg bags to buyers using it for ready-mix concrete manufacture and construction work was treated as supply to industrial or institutional consumers. Because Rule 2A of the Packaged Commodities Rules excluded Chapter II for such direct purchases from manufacturers, retail sale price declaration was not required, and the goods were eligible for concessional treatment under Notification No. 4/2006 as if cleared in other than packaged form. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346629