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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Clearance of Cement - Benefit of exemption Notification No. ...


Exemption for Cement Clearance Without Retail Price Declaration: Non-Packaged Form Duty Under Notification No. 4/2007-CE, Sl No. 1C.

June 16, 2020

Case Laws     Central Excise     AT

Clearance of Cement - Benefit of exemption Notification No. 4/2007-CE - if the retail sale price is not required to be declared and hence also not declared the goods shall be treated as if they are cleared in other than packaged form and charged to duty accordingly. Such cases are covered by Sl No. 1C of the exemption notification.

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