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2016 (12) TMI 531 - CESTAT NEW DELHICement exported to Nepal - RSP was not mentioned - Denial of benefit of Notification No. 4/2006-CE dated 1.3.2006 - Held that: - 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 notification under Sr. No. 1A is not admissible for the subject goods; however, the goods where the retail sale price is not required to be cleared other than package form would be entitled to the benefit in this Notification No. 4/2006-CE (supra) under its S. No. 1C of the table attached. Therefore, by reading the description of excisable goods mentioned in Col. 3 at S. No. 1C of the table annexed to the subject notification, the appellant in respect of the goods exported to Nepal is entitled to the benefit of this notification. We find that CESTAT Delhi in the case of Prism Cement Ltd. Vs. CCE, Bhopal [2015 (2) TMI 748 - CESTAT NEW DELHI] decides the issue, where it was 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, we are of the prima facie view that 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 ₹ 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. Appeal allowed - benefit of notification allowed - decided in favor of appellant-assessee.
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