https://www.taxtmi.com/caselaws?id=272423 Direct sales of cement to consumers, including government agencies, builders, institutions and individuals, without any intermediary were treated as non-retail sales because the goods were not intended for resale and were cleared without retail price marking, so concessional duty treatment remained available. Cement exported to Nepal in 50 kg packages was also held eligible for the benefit of Notification No. 4/2006-C.E. dated 01-03-2006, as package-form export clearances satisfied the notification conditions. On both issues, the assessee's treatment was upheld and the departmental challenge failed. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 02 May 2018 21:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272423 Direct sales of cement to consumers, including government agencies, builders, institutions and individuals, without any intermediary were treated as non-retail sales because the goods were not intended for resale and were cleared without retail price marking, so concessional duty treatment remained available. Cement exported to Nepal in 50 kg packages was also held eligible for the benefit of Notification No. 4/2006-C.E. dated 01-03-2006, as package-form export clearances satisfied the notification conditions. On both issues, the assessee's treatment was upheld and the departmental challenge failed. Case-Laws Central Excise Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272423