https://www.taxtmi.com/caselaws?id=291325 Cement cleared in packaged form to institutional consumers, including construction industry buyers, was held eligible for concessional duty under the exemption notification because the notification applied where retail sale price declaration was not required under the Packaged Commodities Rules. The Tribunal followed settled precedent that construction activity is treated as a service industry for this purpose and relied on coordinate bench and High Court authority to treat construction-industry buyers as covered by the notification. On that basis, the exemption was available and the duty demand was not sustainable. en-us Mon, 03 Jun 2019 00:00:00 +0530 Fri, 06 Nov 2020 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291325 Cement cleared in packaged form to institutional consumers, including construction industry buyers, was held eligible for concessional duty under the exemption notification because the notification applied where retail sale price declaration was not required under the Packaged Commodities Rules. The Tribunal followed settled precedent that construction activity is treated as a service industry for this purpose and relied on coordinate bench and High Court authority to treat construction-industry buyers as covered by the notification. On that basis, the exemption was available and the duty demand was not sustainable. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291325