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TMI Blog2018 (10) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of 1C of the said Notification - Tribunal in the case of ACC Ltd Vs CCE, Coimbatore [2017 (8) TMI 1168 - CESTAT CHENNAI] held that cement cleared for self-consumption cannot be considered as ‘retail sales’ under Rule 3(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. Appeal allowed - decided in favor of appellant. - APPEAL No. E/374/2010 - A/87305/2018 - Dated:- 24-8-2018 - Mr. S.K. Mohanty, Member (Judicial) And Mr. P. Anjani Kumar, Member (Technical) Shri Prasad Paranjape, Advocate, for appellant Shri M.R. Melvin, Superintendent (AR), for respondent ORDER Per: P. Anjani Kumar M/s ACC Limited (Chanda Cement Works), the appellants are engaged in the manufacture of cement fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be determined as in the case of goods cleared in other than packaged form though cleared in packaged form. By virtue of deeming fiction created by third proviso to explanation 2 under Entry 1C of said Notification, cement cleared by the appellants in packaged form falls within the ambit of said entry 1C of Notification No.4/2007-CE dated 01.03.2007. Therefore, the goods cleared by appellants are to be treated to be in other than packaged form. 2.1. CBEC vide circular 124/02/2008 CX-3 dated 12-6- 2008 clarified that where sale is not a retail sale as per PC Rules, such goods will be covered under Entry 1B or 1C of Notification No.4/2007-CE dated 01.03.2007 as amended. 2.2. He submitted that the issue is no longer Res Integra as it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement plant. (iii). not covered under 1B (applicable for mini cement plants) and (iv). other than those cleared in a packaged form. A perusal at the appellant s activity, it is clear that the conditions (i) to (iii) as above are satisfied as the unit is not a mini cement plant. The only issue requires to be decided is whether such clearances can be treated as other than closed in packaged form. Third proviso to the Notification states as under: Provided also that where the retail sail price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and not thus declared, the duty shall be determined as in the case of goods cleared in other than packaging form. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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