2013 (10) TMI 403

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....ndent : Shri U.K. Srivastava, DR ORDER Per Archana Wadhwa (for the Bench): The appellants are engaged in the manufacture of cement, which is being cleared by them in Package boxes. The dispute relates to availability of notification No. 4/2006 Sl. No. 1(C ) which provides exemption to concessional rate of duty to Package cement, where there is no requirement to declare the MRP in Packaged comm....

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....odities) Rules 2011 came into effect from 1.4.2011. It seems that there is slight change in the definition of institutional consumers as appearing in Rule 3 of said new Rules. The word institutional was introduced in the new Rule 3. Lower authorities have denied the benefit to the cement cleared by the appellant to construction company on the ground that they cannot be institutional company so a....