https://www.taxtmi.com/caselaws?id=51090 The Tribunal upheld the duty assessment on a 4 ltrs. pack of ice-cream, ruling it subject to duty under Section 4A of the Central Excise Act. The appellant's arguments for exemption based on the pack not being intended for retail sale were rejected, as authorities deemed it a "retail package" due to its catering industry marking. The Tribunal also dismissed the appellant's reliance on Rule 34 for exemption, noting insufficient evidence of exclusive industry use. Consequently, the appeal was dismissed, affirming the duty assessment based on the Act and Packaged Commodity Rules. en-us Thu, 10 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51090 The Tribunal upheld the duty assessment on a 4 ltrs. pack of ice-cream, ruling it subject to duty under Section 4A of the Central Excise Act. The appellant's arguments for exemption based on the pack not being intended for retail sale were rejected, as authorities deemed it a "retail package" due to its catering industry marking. The Tribunal also dismissed the appellant's reliance on Rule 34 for exemption, noting insufficient evidence of exclusive industry use. Consequently, the appeal was dismissed, affirming the duty assessment based on the Act and Packaged Commodity Rules. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51090