2016 (12) TMI 531

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....e benefit of Notification No. 4/2006-CE dated 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-head....

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....dvertisement, delivery, packing, forwarding and the like, as the case may be, and the price so printed is the 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 th....

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....d Commodities) Rules, 1977 and thus not declared, the duty is to be determined as is in the case of goods cleared in other than packaged form. It is seen that even Revenue is not disputing 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 part....