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    <title>Valuation of &#039;Not for Sale&#039; Medicaments to Government Institutions Governed by Section 4, Not 4A, of Central Excise Act.</title>
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    <description>Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway, Government Hospitals, etc. wherein, on the package it is mentioned ‘NOT FOR SALE’ and no retail price was printed - the appellant’s case value of goods is clearly governed by Section 4 of Central Excise Act and not under Section 4A - AT</description>
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