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TMI Blog2016 (12) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-CE (supra) under its S. No. 1C of the table attached. Therefore, by reading the description of excisable goods mentioned in Col. 3 at S. No. 1C of the table annexed to the subject notification, the appellant in respect of the goods exported to Nepal is entitled to the benefit of this notification. We find that CESTAT Delhi in the case of Prism Cement Ltd. Vs. CCE, Bhopal [2015 (2) TMI 748 - CESTAT NEW DELHI] decides the issue, where it was held that In terms of third proviso to Sl. No.1C of the table annexed to the Notification No.4/2006-C.E., where the retail sale price of the goods are not required to be declared under SWM Rules, 1977 and are not declared, the duty shall be determined as in the case of goods cleared in other than packag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been represented by ld. AR Shri Yogesh Agarwal. 3. The matter concerns with the eligibility of benefit of Notification No. 4/2006-CE dated 1.3.2006 for the goods viz. cement exported to Nepal. 4. The appellants state that they are entitled to the benefit of Notification No. 4/2006-CE (supra) as their goods are qualified for the benefit either as per S. No.1A or S. No. 1C of the table annexed with the said notification. The relevant entries i.e. S. No. 1A and 1C given in the table annexed with the said Notification No. 4/2006-CE (supra) are as below: S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price so printed is the sole consideration for the sale: ........ .......... Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form; 3...................... 4.......................... 10% or ₹ 290 per tonne, whichever is higher 5. The contents of the notification and of the table anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and thus not declared, the duty is to be determined as is in the case of goods cleared in other than packaged form. It is seen that even Revenue is not disputing the fact that RSP is not required to be declared on the cement bags exported to Nepal and no such MRP was declared either. Thus we do not find any ground whatsoever to exclude the appellants from the purview of the S. No. 1C of the said notification. In this regard it is also relevant to quote para 6 of Jayee Bela Plant judgment (supra). 6. The cement in this case had been cleared in 50 kg. bag for export to Nepal. There is no dispute that in respect of goods cleared for export out of India there is no requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 400/- per M.T. whichever is higher. There is no dispute that if the duty is charged at the rate prescribed in Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., there would be no short payment. We find that same prima facie view had been taken by the Tribunal in the appellant s own case for the previous period in the Stay Order No. 166-167/2012-EX(BR), dated 24-1-2012 by which the requirement of pre-deposit had been waived. In view of this, we are of the view that the appellant have a prima facie case in their favour. The requirement of pre-deposit of duty demand and interest is, therefore, waived for hearing of these appeals and recovery thereof stayed till the disposal of these appeals. The stay applications are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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