https://www.taxtmi.com/caselaws?id=770742 CESTAT New Delhi allowed the appeal regarding cement duty classification under Notification No. 4/2007-CE. The appellant cleared packaged cement (50 kg bags with RSP) to institutional buyer DGS&D, who supplied to actual consumers. The tribunal held that Entry No. 1A applied to packaged cement regardless of buyer type (trade/non-trade), as the notification made no such distinction. Entry No. 1C for unpackaged cement was inapplicable since goods were cleared in packaged form. The appellant was entitled to benefit under Entry No. 1A despite RSP affixation on institutional sales. en-us Tue, 13 May 2025 00:00:00 +0530 Wed, 14 May 2025 11:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770742 CESTAT New Delhi allowed the appeal regarding cement duty classification under Notification No. 4/2007-CE. The appellant cleared packaged cement (50 kg bags with RSP) to institutional buyer DGS&D, who supplied to actual consumers. The tribunal held that Entry No. 1A applied to packaged cement regardless of buyer type (trade/non-trade), as the notification made no such distinction. Entry No. 1C for unpackaged cement was inapplicable since goods were cleared in packaged form. The appellant was entitled to benefit under Entry No. 1A despite RSP affixation on institutional sales. Case-Laws Central Excise Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770742