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TMI Blog2017 (12) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... clinker registered with central excise department and discharging the appropriate central excise duty on the various types of cement entries and have cleared cement in 50 kg bags and as per the requirement has Legal Metrology Act ( Packaged Commodities) Rules 2011 are required to display retail sales price (RSP) along with other details. As per provision of Rule 2A (b) of Chapter 2 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and Rule 3(b) on Legal Metrology Act (Packaged Commodities) Rules, 2011, the RSP would be declared on the cement bags cleared in 50 kg bags if they are cleared to industrial consumers by not declaring RSP and paid the duties, during the disputed period. May 2011 January 2016 @ 12% and 12.5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. He would read extensively from the decision of Tribunal, and submit that self same issue is involved in these appeals. He would also refer to the decision of the Tribunal in the case of Heidelberg Cement (India) Ltd - 2015 (315) ELT 53 (Tri-Mum). He would submit that the issue is decided in favour of the appellant and the appeals may be allowed. 4. Ld. Departmental Representative on the other hand would submit that the appellants in these appeals undisputedly supplied cement in 50 kg bags to various people and at least two of purchasers Shri. Laxmireddy-Visakhapatnam V/s Md. Kasim Visakhapatnam, seems to be individuals and may not be industrial / institutional consumers. He would, then take bench through Order-in-Original; submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchasers as indicated herein above, are clearances made to industrial / institutional customers or otherwise. We find that the issue as to whether construction activity can be considered as service industry and they have to be considered as industrial / institutional customers or otherwise; whether provisions of Rule 3 Legal Metrology Act (Packaged Commodities) Rules 2011 would apply to these supplies or otherwise is already decided the Tribunal in the case of Heidelberg Cement Ltd., (supra) We find that in the decision in paragraph No. 5.1 5.4 it is recorded as under: "5.1 Rule 2A of the PC Rules, 1977 reads as follows:- 2A. Applicability of the Chapter. The provisions of this chapter shall not apply to,- (a) Packages of commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be seen that packages of commodities containing a quantity of more than 25 kg or 25 litre excluding cement and fertilizers sold in bags upto 50 kg and packaged commodity meant the industrial or institutional or institutional consumer are excluded from the provisions of the said Rules. In other words, the Rules exclude two categories the first category is packaged commodity containing a quantity of more than 25 kg or 25 litre and cement and fertilizer bags containing more than 50 kg. The second category is packaged commodity meant for industrial or institutional consumer. As regards the second category there is no restriction with respect to the quantity of the goods contained in the package. There is a semi colon between the two clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly mentioned therein; others are covered by the expression like and any other service institution similar to those specifically mentioned. The institutional consumers mentioned are transportation, hotels and hospitals which do not form any particular class. Therefore, the principle of ejusdem generies will not apply. Any service institution would qualify as institutional consumers. " 7. The bench after reproducing the relevant clauses of Notification No. 4/2006 has amended by 12/2012 in paragraph No. 5.5 recorded as under: "5.5............... It will be relevant at this juncture to peruse Notification No.4/2006 as also Notification No.12/2012. The relevant portions of the said Notifications are reproduced below. From a reading of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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