https://www.taxtmi.com/caselaws?id=352174 Direct supply of cement in 50 kg bags to builders, developers, contractors and ready mix concrete manufacturers was treated as falling within the industrial or institutional consumer exclusion under the packaged commodities rules. On that reasoning, retail sale price declaration was not required for such clearances, because builders and developers were treated as institutional consumers and ready mix concrete manufacturers as industrial consumers. The excise demand founded on non-declaration of retail sale price was therefore held unsustainable, the impugned orders were set aside, and the appeals succeeded on merits. en-us Wed, 15 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352174 Direct supply of cement in 50 kg bags to builders, developers, contractors and ready mix concrete manufacturers was treated as falling within the industrial or institutional consumer exclusion under the packaged commodities rules. On that reasoning, retail sale price declaration was not required for such clearances, because builders and developers were treated as institutional consumers and ready mix concrete manufacturers as industrial consumers. The excise demand founded on non-declaration of retail sale price was therefore held unsustainable, the impugned orders were set aside, and the appeals succeeded on merits. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352174