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2016 (12) TMI 160 - CESTAT NEW DELHILiability of tax - Tem Adhesive ‘C’ - The Revenue seeks to assess the impugned goods under the provisions of Section 4 on the ground that the product is of such nature, that can be used only by industrial consumer, namely, tyre re-treading units - whether the liability of appellant to discharge duty for the said goods is under the provisions of Section 4 or Section 4A? - Held that: - the appellants made categorical assertion, which is not rebutted with evidence, that they have never sold directly to any consumers, leave-alone, Institutional/Industrial consumers. All their sales are to dealers only. We find in such situation the exclusion made under Rule 2 A of P.C. Rules is not applicable to the present case. The said Rule defines institutional/industrial consumer who buy package commodities directly from the manufacturers. P.C. Rules will not apply to such transaction. In the present case the impugned goods are cleared in packages of size covered by the P.C. Rules and there is no endorsement on the packages to the affect that the goods are not meant for resale. We note that the Tribunal in the case of H&R Johnson India Pvt. Ltd. [2014 (6) TMI 453 - CESTAT MUMBAI] held that in the absence of such endorsement, it cannot be said that the goods are cleared for institutional/industrial consumers. Appeal allowed - decided in favor of appellant-assessee.
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