https://www.taxtmi.com/caselaws?id=52559 White cement packed and marked specially for builders, and sold in bulk to builders for civil construction, was treated as goods intended for a specific industrial use rather than retail sale. On that basis, the goods fell outside the Packaged Commodities Rules under Rule 34 and were not liable to valuation under Section 4A of the Central Excise Act, 1944. The ordinary valuation provision under Section 4 applied instead, supported by the Board's circular and an earlier Tribunal ruling on a similar issue. The demand and penalties were therefore unsustainable, and the appeals were allowed. en-us Fri, 26 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 15:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52559 White cement packed and marked specially for builders, and sold in bulk to builders for civil construction, was treated as goods intended for a specific industrial use rather than retail sale. On that basis, the goods fell outside the Packaged Commodities Rules under Rule 34 and were not liable to valuation under Section 4A of the Central Excise Act, 1944. The ordinary valuation provision under Section 4 applied instead, supported by the Board's circular and an earlier Tribunal ruling on a similar issue. The demand and penalties were therefore unsustainable, and the appeals were allowed. Case-Laws Central Excise Fri, 26 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52559