https://www.taxtmi.com/caselaws?id=272390 Cement cleared in bags to industrial and institutional consumers, where the goods were not intended for retail sale, was treated as falling within the concessional entry under Notification No. 4/2006-C.E. The analysis relied on earlier Tribunal decisions and a departmental clarification stating that such clearances do not require MRP declaration and remain eligible for the notification. The notification benefit was accordingly applied to these non-retail clearances, and the Revenue's challenge was rejected. en-us Thu, 03 Nov 2016 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272390 Cement cleared in bags to industrial and institutional consumers, where the goods were not intended for retail sale, was treated as falling within the concessional entry under Notification No. 4/2006-C.E. The analysis relied on earlier Tribunal decisions and a departmental clarification stating that such clearances do not require MRP declaration and remain eligible for the notification. The notification benefit was accordingly applied to these non-retail clearances, and the Revenue's challenge was rejected. Case-Laws Central Excise Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272390