2018 (2) TMI 995

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..... 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 v .....

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..... T upto 06.12.2008 and ₹ 290/- PMT ad valorem with effect from 07.12.2008 on the ground that they were supplying cement to industrial/institutional consumers. 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. Department relied upon a clarification from the Controller of Legal Metrology, Chennai, w .....

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..... Chennai); (iii) Commissioner of Central Excise, Bangalore-II Vs M/s. Mysore Cements Ltd., reported in 2010 (259) E.L.T. 30 (Kar.); (iv) Commissioner of Central Excise, Trichy Vs M/s. Tamilnadu Cement Corporation Ltd., reported in 2017 (10) TIMI 397 CESTAT - CHENNAI; and (v) M/s. Grasim Industries Ltd. (Unit-II) Vs Commissioner of Central Excise, Trichy reported in 2009 (238) .....

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