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2017 (1) TMI 1578 - AT - Central ExciseBenefit of concessional rate of duty - sale of cement - cement sold to the agencies on MRP basis, but in some cases selling directly to the consumers which includes the Government agencies, builders, institutions and individuals - export to Nepal - 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 institutionally, and has, therefore, not fulfilled the criteria of “retail sale”. Hence, the definition of “Retail Sale” as per Rule 2(q) of the 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. Sale to Nepal - Held that: - where retail sale price was not required to be cleared other than package form would be entitled to the benefit of the Notification No. 4/2006-C.E - the benefit of Notification No. 4/2006-C.E., dated 1-3-2006 was granted. Appeal allowed - decided in favor of appellant-assessee.
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