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2017 (3) TMI 1089 - AT - Central ExciseBenefit of the N/N. 4/2006-CE - cement cleared for export to Nepal - appellants are claiming benefit of N/N. 4/2006-CE dated 1.3.2006 either under its serial no. 1A or under serial no. 1C. The appellants plead that they fulfilled the necessary conditions to claim the benefit against serial No. 1A. Alternatively, the appellants plead that the benefit of Serial No. 1C of the N/N. 4/2006-CE is available to them - The Revenue claims that since the provisions of Standards of Weights and Measures Act, 1977 and the Rules made thereunder are not applicable to the goods for export, the benefit of N/N. 4/2006-CE will not be applicable to the goods namely Cement exported to Nepal by the appellants Held that: - When the provisions of Standards of Weight and Measures Act (SWMA), 1996 and the Rules made thereunder are not applicable to export goods and therefore, RSP(MRP) is not required to be printed on such packages of cement exported to Nepal, the appellants assessee, even when they print the MRP/RSP on their cement bags exported to Nepal, the said goods (exported to Nepal) are not entitled to the benefit of N/N. 4/2006-CE - The appellants also admit that there is no statutory requirement to declare sale price (RSP/MRP) on the cement bags meant for export to Nepal - the benefit of the N/N. 4/2006-CE is not available to the subject goods - appeal dismissed - decided against appellant-assessee.
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