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2017 (1) TMI 1476 - AT - Central ExciseBenefit of N/N. 4/2007-C.E., dated 1-3-2007 - clearances of packaged Cements to individuals - Held that: - the assessee-appellants have sold the goods directly to the consumer which includes the Government agencies, builders, institutions and individuals without involving a retail sale agency or other institutions, and has, therefore, not fulfilled the criteria of “retail sale”. Hence, the definition of “Retail Sale” as per Rule 2(q) of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply - the sale to the individual without any intermediary person is entitled for concessional rate of duty - appeal allowed - decided in favor of appellant-assessee.
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