https://www.taxtmi.com/caselaws?id=279573 Clearance of cement to builders and construction companies was treated as supply to institutional or industrial consumers, so the goods were not regarded as retail-sale packaged commodities requiring price declaration. On that basis, the clearances qualified for the exemption or concessional treatment under Notification No. 04/2006-CE and Notification No. 12/2012-CE. The stated ratio is that cement supplied to builders and construction companies in that capacity falls within the benefit available for goods other than those cleared in packaged form under the relevant notifications. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 26 Mar 2019 06:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279573 Clearance of cement to builders and construction companies was treated as supply to institutional or industrial consumers, so the goods were not regarded as retail-sale packaged commodities requiring price declaration. On that basis, the clearances qualified for the exemption or concessional treatment under Notification No. 04/2006-CE and Notification No. 12/2012-CE. The stated ratio is that cement supplied to builders and construction companies in that capacity falls within the benefit available for goods other than those cleared in packaged form under the relevant notifications. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279573