https://www.taxtmi.com/caselaws?id=783151 CESTAT allowed the appeal, holding that concessional duty under Sl. No. 1C of Notification No. 4/2006-CE applies to imported cement sold exclusively to industrial/institutional consumers, irrespective of 50 kg packaging or printed MRP. The Tribunal ruled that the decisive criterion is the nature of the buyer, not the form of packaging, and that packages meant for industrial/institutional consumers are outside the RSP declaration regime under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Adoption of domestic contemporaneous RSP for refixing RSP of imported cement was found legally impermissible, rendering the differential duty demand unsustainable. Invocation of the extended period under Section 28 and equal penalty under Section 114A were also set aside for lack of suppression and mens rea. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783151 CESTAT allowed the appeal, holding that concessional duty under Sl. No. 1C of Notification No. 4/2006-CE applies to imported cement sold exclusively to industrial/institutional consumers, irrespective of 50 kg packaging or printed MRP. The Tribunal ruled that the decisive criterion is the nature of the buyer, not the form of packaging, and that packages meant for industrial/institutional consumers are outside the RSP declaration regime under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Adoption of domestic contemporaneous RSP for refixing RSP of imported cement was found legally impermissible, rendering the differential duty demand unsustainable. Invocation of the extended period under Section 28 and equal penalty under Section 114A were also set aside for lack of suppression and mens rea. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783151