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2016 (11) TMI 1548 - AT - Central ExciseConcessional rate of duty under N/N. 4/2006-C.E., dated 1-3-2006 - denial on the ground that the item cement has not been cleared to ‘industrial and institutional consumers - Held that: - C.B.E. & C.’s clarification F. No. 124/02/2008-CX-3, dated 12-6-2008 says that such goods are entitled to benefit of N/N. 4/2006 under Sr. No. 1C of the Table annexed with the said Notification as the goods were sold to industrial and institutional consumers and not to retail buyers - appeal dismissed - decided against Revenue.
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