2003 (12) TMI 230

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.... : C.N.B. Nair, Member (T)]. - The appellants are a manufacturer of White Cement. They pack that cement in 1 kg., 5 kg., 10 kg., 25 kg. and 50 kg. packings. The cement so packed was sold to stockist/wholesale dealers for ultimate sale in retail to customers. The appellant also sold 50 kg. white cement packets to builders for use in civil construction. The 50 kg. packings meant for builders were ma....

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.... the 50 kg. packing intended for retail sale and not the lower MRP marked on the packages in question. Consequent to such valuation, differential duty demands have been made and penalties imposed. The present appeals challenge such valuation. 3. The appellant's contention is that goods sold for servicing an industry remain exempt from the requirement of Packaged Commodities Rules under Rule 34 ....

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....04], Goa Bottling Co. Ltd. v. C.C.E. [2001 (128) E.L.T. 81 (LB)] and H & R Johnson (India) Ltd. v. CBEC [2002 (144) E.L.T. 506 (Kar)]. 4. We have perused the records and considered the submissions made by both sides. We find merit in the submissions made on behalf of the appellant. Marking on the goods prominently stated that the goods were "specially packed for builders". Thus, the goods were ....