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2018 (2) TMI 995 - AT - Central ExciseValuation - Cement supplied to industrial/institutional consumers - concessional rate of duty - Department took the view that such packages would require the goods to be sold under RSP and hence provisions of section 4A of the Act will apply - Held that: - reliance placed in the case of GRASIM INDUSTRIES LTD. (UNIT-I) Versus COMMISSIONER OF C. EX., TRICHY [2008 (10) TMI 462 - 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. No. 1B or 1C 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. There is no stay ordered by the Hon'ble Supreme Court against the decision of M/s. Grasim Industries Ltd. and decision in this case apply - appeal allowed - decided in favor of appellant.
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