2017 (8) TMI 687

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..... f 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. - E/1787/2011 .....

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..... e Revenue entertained a view that the respondent cleared goods in packaged form but claimed concessional rate of duty wrongly. The claim of the respondent that the cement can be cleared to industrial consumers in 50 kg. bags without declaring RSP is also disputed by the Revenue. Proceedings were initiated against the respondent to demand differential duty on the ground that they have wrongly avail .....

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..... egorisation of buyers as institutional/industrial customers has not been properly made in the impugned order. Ld. Counsel for the respondent reiterated the findings in the impugned order. 3. We have heard both the sides and perused the appeal records. We note that in terms of the above-mentioned notification where the RSP of the goods are not required to be declared in terms of Packaged Commodi .....

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