2016 (12) TMI 1716

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... illed - Held that: - The Tribunal in the case of Jaypee Bela & Rewa Plant vs. C.C.E., Bhopal [2016 (12) TMI 531 - CESTAT NEW DELHI] has observed that where retail sale price was not required to be cleared other than package form would be entitled to the benefit of the N/N. 4/2006-CE - appeallant are allowed the benefit of notification - appeal allowed - decided in favor of appellant. - E/714 of 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1985 whether or not the manufactured in a mini cement plant subject to fulfillment of certain condition. The appellant has exported cement in 50 kgs. bag. Admittedly, on the export goods, no MRP was mentioned nor any parameter mentioned in the Standards of Weights Measures (Packaged Commodity) Rules, 1977 was fulfilled. So, the concessional rate of duty was denied. Being aggrieved, the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) Rules, 1977 (Chapter-II thereof)/the Legal Metrology (Packaged Commodities) Rules, 2011 (with effect from 1-4-2011) are not applicable thereto and consequently the benefit of exemption Notification No. 4/2006 (S. No. 1C) is also not applicable. Based on this contention, Revenue demanded duty at the tariff rate leading to the impugned demand. 5. The Tribunal in the case of Jaypee Bela Rewa P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X