TaxTMI 
TaxTMI 
2016 (12) TMI 531
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....d 1.3.2006. 2. The appellants have been represented by ld. Advocate Shri Amit Jain and Revenue has been represented by ld. AR Shri Yogesh Agarwal. 3. The matter concerns with the eligibility of benefit of Notification No. 4/2006-CE dated 1.3.2006 for the goods viz. cement exported to Nepal. 4. The appellants state that they are entitled to the benefit of Notification No. 4/2006-CE (supra) as their goods are qualified for the benefit either as per S. No.1A or S. No. 1C of the table annexed with the said notification. The relevant entries i.e. S. No. 1A and 1C given in the table annexed with the said Notification No. 4/2006-CE (supra) are as below: S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description ....
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....e sole consideration for the sale: ........ .......... Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form; 3...................... 4.......................... 10% or Rs. 290 per tonne, whichever is higher 5. The contents of the notification and of the table annexed therewith at Sr. No.1A and 1C are very clear that when the subject goods are not covered for declaration of retail price under Standards of Weights and Measures (Packaged Commodities) Rules, 1977, the benefit of the no....
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....puting the fact that RSP is not required to be declared on the cement bags exported to Nepal and no such MRP was declared either. Thus we do not find any ground whatsoever to exclude the appellants from the purview of the S. No. 1C of the said notification. In this regard it is also relevant to quote para 6 of Jayee Bela Plant judgment (supra). "6. The cement in this case had been cleared in 50 kg. bag for export to Nepal. There is no dispute that in respect of goods cleared for export out of India there is no requirement to print the MRP and other particulars in terms of the Provisions of SWM Act, 1976 and the Rules made thereunder. Sl. No. 1A of the table annexed to the Notification No. 4/2006-C.E., prescribes rate of duty in respect of....