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2013 (4) TMI 24 - CESTAT NEW DELHIMRP based duty or Duty based on Tariff Rate - ordinary Portland cement - export to Nepal - as per the department since there was no requirement to print MRP in respect of the packaged cement exported to Nepal and as such there was no MRP, the appellants were required to pay duty on this cement at the tariff rate - Held that:- In terms of third proviso to Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., where the retail sale price of the goods are not required to be declared under SWM Rules, 1977 and are not declared, the duty shall be determined as in the case of goods cleared in other than packaged form. Since, in this case the goods had been cleared for export to Nepal and as such there was no requirement to declare the MRP on the bags of the cement in accordance with the provisions of SWM Rules, 1977, the cement would have to be treated as “other than packaged form” even though the MRP had been printed and accordingly, the same would be covered by Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., where the duty is 14% adv. or Rs. 400/- per M.T. whichever is higher. There is no dispute that if the duty is charged at the rate prescribed in Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., there would be no short payment. As the same prima facie view had been taken by the Tribunal in the appellant’s own case for the previous period in the Stay Order dated 24-1-2012 by which the requirement of pre-deposit had been waived. - stay granted.
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