https://www.taxtmi.com/caselaws?id=347110 Cement cleared in 50 kg bags was held to qualify for the concessional rate under Notification No. 4/2006-CE where the goods were supplied to builders, contractors, manufacturers, educational institutions, hospitals, societies and similar buyers treated as industrial or institutional consumers. The Tribunal applied Rule 2A of the Packaged Commodities Rules to hold that packages meant for such consumers were outside the retail-sale declaration regime, and read the relevant expression disjunctively so that mere packing in 50 kg bags did not defeat the exemption. Clearances for self-consumption and unsold warehouse stock were also not treated as retail sales. The duty demand was therefore unsustainable. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347110 Cement cleared in 50 kg bags was held to qualify for the concessional rate under Notification No. 4/2006-CE where the goods were supplied to builders, contractors, manufacturers, educational institutions, hospitals, societies and similar buyers treated as industrial or institutional consumers. The Tribunal applied Rule 2A of the Packaged Commodities Rules to hold that packages meant for such consumers were outside the retail-sale declaration regime, and read the relevant expression disjunctively so that mere packing in 50 kg bags did not defeat the exemption. Clearances for self-consumption and unsold warehouse stock were also not treated as retail sales. The duty demand was therefore unsustainable. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347110