https://www.taxtmi.com/caselaws?id=195944 Cement cleared directly to consumers, including individuals, government agencies, builders and institutions, was treated as eligible for concessional duty under Notification No. 4/2007-C.E. The direct clearance pattern meant there was no intermediary or retail sale agency involved, so the requirement of a retail sale under Rule 2(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 was not attracted. Where the goods were sold directly and marked with an indication such as not for resale, the concessional benefit remained available. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 15 Nov 2017 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195944 Cement cleared directly to consumers, including individuals, government agencies, builders and institutions, was treated as eligible for concessional duty under Notification No. 4/2007-C.E. The direct clearance pattern meant there was no intermediary or retail sale agency involved, so the requirement of a retail sale under Rule 2(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 was not attracted. Where the goods were sold directly and marked with an indication such as not for resale, the concessional benefit remained available. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195944