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    <title>Valuation Method for Medicaments to Institutional Buyers Questioned: Section 4 or 4A of Central Excise Act?</title>
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    <description>Method of valuation - supply of medicaments to institutional buyers - Section 4 or 4A of CEA - the provisions are attracted only on goods ‘offered for retail sale’. In the impugned order, it is seen that the words ‘offered for retail sale’ appearing in DPCO 1995 have been overlooked.</description>
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      <description>Method of valuation - supply of medicaments to institutional buyers - Section 4 or 4A of CEA - the provisions are attracted only on goods ‘offered for retail sale’. In the impugned order, it is seen that the words ‘offered for retail sale’ appearing in DPCO 1995 have been overlooked.</description>
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