https://www.taxtmi.com/caselaws?id=360946 The Tribunal clarified that supplies of Odomos Repellant Cream to the Armed Forces and Para Military Forces should be assessed under Section 4 rather than Section 4A of the Central Excise Act, 1944. The Tribunal determined that such supplies, intended for institutional use and not for retail sale, do not constitute a sale and therefore should not be assessed under Section 4A. This decision provides clarity on the assessment criteria for supplies to institutional consumers, ensuring appropriate treatment under the Central Excise Act, 1944. en-us Wed, 04 Apr 2018 00:00:00 +0530 Thu, 29 Aug 2019 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360946 The Tribunal clarified that supplies of Odomos Repellant Cream to the Armed Forces and Para Military Forces should be assessed under Section 4 rather than Section 4A of the Central Excise Act, 1944. The Tribunal determined that such supplies, intended for institutional use and not for retail sale, do not constitute a sale and therefore should not be assessed under Section 4A. This decision provides clarity on the assessment criteria for supplies to institutional consumers, ensuring appropriate treatment under the Central Excise Act, 1944. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360946