https://www.taxtmi.com/caselaws?id=432841 Medicaments supplied to Government institutions, hospitals, railways and similar institutional buyers, marked "not for sale" and without a printed retail sale price, are not covered by Section 4A of the Central Excise Act, 1944 because that valuation method applies only where retail sale price disclosure is required for retail sale packs. As the supplies were meant for institutional consumption and not retail sale, the packages did not satisfy the statutory conditions for Section 4A valuation. Such clearances are therefore assessable under Section 4, and a demand founded on Section 4A cannot be sustained. en-us Mon, 28 Nov 2022 00:00:00 +0530 Mon, 16 Jan 2023 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432841 Medicaments supplied to Government institutions, hospitals, railways and similar institutional buyers, marked "not for sale" and without a printed retail sale price, are not covered by Section 4A of the Central Excise Act, 1944 because that valuation method applies only where retail sale price disclosure is required for retail sale packs. As the supplies were meant for institutional consumption and not retail sale, the packages did not satisfy the statutory conditions for Section 4A valuation. Such clearances are therefore assessable under Section 4, and a demand founded on Section 4A cannot be sustained. Case-Laws Central Excise Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432841