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2016 (5) TMI 1427 - AT - CustomsValuation - Cement - requirement of RSP to be declared - whether cement sold in 50 Kgs packed condition to Builders, Developers, Ready Mix Concrete Manufacturers /Government etc. would come within the category of Institutional consumers? - Held that: - the issue decided in the case of ULTRATECH CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE [2014 (9) TMI 966 - CESTAT NEW DELHI], where it was held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of N/N. 4/2006-C.E., is available to such clearances - appeal allowed - decided in favor of appellant.
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