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    <title>2017 (7) TMI 1243 - CESTAT NEW DELHI</title>
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    <description>Cement cleared in 50 kg bags to industrial or institutional consumers remained eligible for concessional duty under Notification No. 4/2006-C.E. because entitlement depended on the nature of the buyer and the governing Board clarification, not on retail sale price printing. The Tribunal followed its earlier ruling in the assessee&#039;s own case and Grasim Industries Ltd., and rejected the departmental objection based on the absence of printed retail sale price and the Legal Metrology opinion. On that basis, the assessee was held entitled to the concessional rate and the impugned order was set aside.</description>
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    <pubDate>Mon, 10 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (7) TMI 1243 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=276495</link>
      <description>Cement cleared in 50 kg bags to industrial or institutional consumers remained eligible for concessional duty under Notification No. 4/2006-C.E. because entitlement depended on the nature of the buyer and the governing Board clarification, not on retail sale price printing. The Tribunal followed its earlier ruling in the assessee&#039;s own case and Grasim Industries Ltd., and rejected the departmental objection based on the absence of printed retail sale price and the Legal Metrology opinion. On that basis, the assessee was held entitled to the concessional rate and the impugned order was set aside.</description>
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