2018 (3) TMI 440

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..... ondent is eligible for concessional rate of duty under Notification No.4/2006 is settled by the decision in the case of ACC Ltd. Vs. Commissioner of Central Excise, Coimbatore [2017 (8) TMI 1168 - CESTAT CHENNAI], where it was held that the provisions applicable to packages intended for retail sale in Chapter II of the said rules, will not apply to the clearances of cement by the appellant to its .....

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..... on the packages but paying duty @ specified under Sl. No.1C of Notification No.4/2006 and 4/2007 r/w third proviso to the Notification. The department was of the view that appellants have to discharge the duty on the clearances of cement for own use or for such buyers will not fall under the category of institutional consumers. The show cause notice issued culminated in confirmation of duty by ori .....

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