https://www.taxtmi.com/caselaws?id=368187 Cement cleared in packaged form for captive consumption was treated as eligible for the exemption/concessional duty under Notification No. 4/2007-CE because the clearances were marked not for retail sale or resale, so a retail sale price was not required to be declared under the Packaged Commodities Rules. The third proviso to the notification applied where retail sale price was not required and was not declared, requiring duty to be determined as for goods cleared in other than packaged form. On that construction, Entry 1C covered the clearances, and the demand was unsustainable, consistent with the Board circular and prior Tribunal rulings. en-us Fri, 24 Aug 2018 00:00:00 +0530 Thu, 04 Oct 2018 07:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368187 Cement cleared in packaged form for captive consumption was treated as eligible for the exemption/concessional duty under Notification No. 4/2007-CE because the clearances were marked not for retail sale or resale, so a retail sale price was not required to be declared under the Packaged Commodities Rules. The third proviso to the notification applied where retail sale price was not required and was not declared, requiring duty to be determined as for goods cleared in other than packaged form. On that construction, Entry 1C covered the clearances, and the demand was unsustainable, consistent with the Board circular and prior Tribunal rulings. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368187