2017 (1) TMI 1578

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..... Padmanabhan, Member (T) Ms. Pinky Arora, Advocate, for the Assessee. Shri Yogesh Agarwal, DR, for the Department. ORDER [Order per : Justice Satish Chandra, President]. - Both the appeals, i.e. (i) A. No. E/3519 of 2010; and (ii) A. No. E/3691 of 2010 are cross appeals filed by the assessee-appellants as well as Department against the Order-in-Original No. 13/COMR/CEX/ADJ/STN/2010, d....

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....educed on the 50 kg. packages of cement which were exported to Nepal. Being aggrieved, the Department has filed the cross-appeal. 3. With this background, we have heard Ms. Pinky Arora, Learned Counsel for the assessee-appellants and Shri Yogesh Agarwal, Learned DR for the Department. 4. After hearing both sides and on perusal of the record, it appears that the assessee-appellants ....

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...., especially when the cement packages were cleared without marketing of RSP and with an endorsement of "not for re-sale". 5. Thus, in view of the above, the sale to the individual without any intermediary person is entitled for concessional rate of duty and is covered by the above-mentioned decision of this Tribunal. 6. Regarding the sale to Nepal, the issue has come up for conside....

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....Standards of Weights & Measures (Packaged Commodities) Rules, 1977 (Chapter-II thereof)/the Legal Metrology (Packaged Commodities) Rules, 2011 (with effect from 1-4-2011) are not applicable thereto and consequently the benefit of exemption Notification No. 4/2006 (S. No. 1C) is also not applicable. Based on this contention, Revenue demanded duty at the tariff rate leading to the impugned demand. ....