https://www.taxtmi.com/caselaws?id=354956 Cement cleared in packaged form to industrial or institutional consumers was held eligible for exemption under Sl. No. 1C of Notification No. 04/2006 because retail price declaration was not required. Rule 2A of the Packaged Commodities Rules was read disjunctively, so packages meant for industrial or institutional consumption fell outside the MRP declaration requirement. The goods carried declarations that they were not for resale and were meant for industrial or institutional use, and the Board circular supported this view. The exemption was therefore admissible and the demand was unsustainable. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354956 Cement cleared in packaged form to industrial or institutional consumers was held eligible for exemption under Sl. No. 1C of Notification No. 04/2006 because retail price declaration was not required. Rule 2A of the Packaged Commodities Rules was read disjunctively, so packages meant for industrial or institutional consumption fell outside the MRP declaration requirement. The goods carried declarations that they were not for resale and were meant for industrial or institutional use, and the Board circular supported this view. The exemption was therefore admissible and the demand was unsustainable. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354956