https://www.taxtmi.com/caselaws?id=429617 Medicaments supplied to Government hospitals and institutional buyers, and not intended for retail sale, were held outside MRP-based valuation under Section 4A of the Central Excise Act. Because the packages stated they were not for retail sale and the goods were not shown to have entered retail trade, the requirement to affix retail sale price was treated as inapplicable. The Tribunal followed earlier decisions on identical facts and held that such institutional supplies must be valued under Section 4. The Section 4A demand was therefore unsustainable, and the duty, interest, and penalty orders were set aside. en-us Wed, 26 Oct 2022 00:00:00 +0530 Tue, 01 Nov 2022 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429617 Medicaments supplied to Government hospitals and institutional buyers, and not intended for retail sale, were held outside MRP-based valuation under Section 4A of the Central Excise Act. Because the packages stated they were not for retail sale and the goods were not shown to have entered retail trade, the requirement to affix retail sale price was treated as inapplicable. The Tribunal followed earlier decisions on identical facts and held that such institutional supplies must be valued under Section 4. The Section 4A demand was therefore unsustainable, and the duty, interest, and penalty orders were set aside. Case-Laws Central Excise Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429617