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2017 (7) TMI 1243 - AT - Central ExciseSale of cement in 50 kg. bags - Concessional rate of duty - N/N. 4/2006-C.E., dated 1-3-2006 - institutional sales - Held that:- An identical issue has come up before the Tribunal in assessee’s own case DALMIA CEMENTS (BHARAT) LTD. VERSUS CCE [2008 (12) TMI 683 - CESTAT CHENNAI], where it was held that no RSP requires to be printed on the goods sold to ‘industrial/institutional consumers’ as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. Nos. IB and IC of N/N. 4/2006-C.E. by virtue of the second proviso to the Explanation to Sl. No. 1C of the Notification as amended - appeal allowed - decided in favor of appellant.
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