2009 (1) TMI 583

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....ppellant. Shri V. Choudhry, SDR, for the Respondent. [Order per : P.K. Das, Member (J)]. -  The applicant filed this application for waiver of pre-deposit of duty and penalties. The applicants are engaged in the manufacture of cement, which they were clearing packed in 50 Kgs. bags under concessional rate of duty of Rs. 400/- (plus Educational Cess) per tone as provided under clause ....

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....s, 1997 provides that provisions of the said Chapter of packaged commodities shall not apply to packaged commodities meant for industrial consumers or institutional consumers. It is the finding of the Commissioner that during the investigation, it was found that the cement was used for the construction purposes. 3. Ld. Advocate placed the decision of the Tribunal in the case of Grasim Indu....