9911796707
TMI Blog2015 (8) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... these customers cannot be considered as Industrial and Institutional customers, therefore, the appellants are not entitled for the benefit of the concessional rate of duty as per Notification - Held that: - in the case of Ultratech Cement Ltd. [2014 (9) TMI 966 - CESTAT NEW DELHI], the issue has been settled that the appellants are entitled to avail benefit of N/N. 4/2006-C.E. ibid availing conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as bags of 50 kg. each. They were availing exemption under Notification No. 4/2006-C.E., dated 1-3-2006 at different concessional rate of duty under Sl. No. 1C of the said notification. The appellants claimed that they are selling these goods to Industrial and Institutional customers, who are entitled to get the goods on payment of concessional rate of 400 P.M.T. The Revenue is of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. ibid availing concessional rate of duty. Therefore, we follow the decision of the Ultratech Cement (supra) and hold that the appellants are entitled to claim the benefit of Notification No. 4/2006-C.E., dated 1-3-2006 for the clearances, which are made in dispute in the present proceedings. Therefore, we set aside the impugned orders and allow the appeals with consequential relief, if any. X X X X Extracts X X X X X X X X Extracts X X X X
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