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2017 (8) TMI 687 - AT - Central ExciseMRP based duty or transaction value - N/N. 4/2006, dated 1-3-2006 - manufacture of Cement and Clicker - requirement of declaration of RSP - Revenue entertained a view that the respondent cleared goods in packaged form but claimed concessional rate of duty wrongly - Held that: - RSP of the goods are not required to be declared in terms of Packaged Commodities Rules, 1977, the duty shall be determined as if the goods were cleared in other than packaged form. Rule 2A of the said Rules stipulates that Chapter II of the Rules will not apply in case of institutional/industrial consumers - appeal dismissed - decided against Revenue.
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