https://www.taxtmi.com/caselaws?id=272450 Exported cement cleared in 50 kg bags could not be denied exemption under Serial No. 1C of Notification No. 4/2006-CE merely because the bags did not carry retail sale price particulars. The Tribunal applied the settled position that goods exported outside the domestic market are not subject to the retail-sale-price requirements under the packaged commodities regime, so non-declaration of MRP on export clearances did not defeat the exemption. On that basis, denial of the notification benefit was unsustainable, the demand could not be maintained, and the assessee was entitled to consequential relief. en-us Thu, 22 Dec 2016 00:00:00 +0530 Fri, 04 May 2018 08:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272450 Exported cement cleared in 50 kg bags could not be denied exemption under Serial No. 1C of Notification No. 4/2006-CE merely because the bags did not carry retail sale price particulars. The Tribunal applied the settled position that goods exported outside the domestic market are not subject to the retail-sale-price requirements under the packaged commodities regime, so non-declaration of MRP on export clearances did not defeat the exemption. On that basis, denial of the notification benefit was unsustainable, the demand could not be maintained, and the assessee was entitled to consequential relief. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272450