https://www.taxtmi.com/caselaws?id=376491 Supplies of cement in 50 kg bags to builders, infrastructure companies and government infrastructure departments can qualify as clearances to institutional or industrial consumers where the packaged commodity rules do not require declaration of retail sale price. In that situation, the goods fall within the concessional scope of the duty notifications applicable to goods cleared other than in packaged form, and the denial of exemption is unsustainable. The clearances were therefore eligible for notification benefit, the impugned order was set aside, and the appeal was allowed with consequential relief in accordance with law. en-us Fri, 01 Mar 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376491 Supplies of cement in 50 kg bags to builders, infrastructure companies and government infrastructure departments can qualify as clearances to institutional or industrial consumers where the packaged commodity rules do not require declaration of retail sale price. In that situation, the goods fall within the concessional scope of the duty notifications applicable to goods cleared other than in packaged form, and the denial of exemption is unsustainable. The clearances were therefore eligible for notification benefit, the impugned order was set aside, and the appeal was allowed with consequential relief in accordance with law. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376491