https://www.taxtmi.com/caselaws?id=166078 Bulk packs of patent or proprietary medicines had to be valued for central excise on the basis of the price of the goods as actually removed from the factory. The 5 per cent mark-up under the Drugs (Prices Control) Order, 1970 applied only where split quantities were sold from a bulk pack and could not be imported into valuation of bulk packs under the exemption notification. In the absence of express authority in the notification or excise law, the Department could not add that mark-up to the retail price of bulk packs for assessable value. The assessee therefore received consequential relief. en-us Fri, 22 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 12:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166078 Bulk packs of patent or proprietary medicines had to be valued for central excise on the basis of the price of the goods as actually removed from the factory. The 5 per cent mark-up under the Drugs (Prices Control) Order, 1970 applied only where split quantities were sold from a bulk pack and could not be imported into valuation of bulk packs under the exemption notification. In the absence of express authority in the notification or excise law, the Department could not add that mark-up to the retail price of bulk packs for assessable value. The assessee therefore received consequential relief. Case-Laws Central Excise Fri, 22 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166078