https://www.taxtmi.com/caselaws?id=440028 The Tribunal held that medicaments supplied to institutional buyers for exclusive use, such as Indian Railways, Government Hospitals, and BHEL, are to be assessed under Section 4 of the Central Excise Act, 1944, and not Section 4A. The Tribunal found that since the supplies were not for retail sale and lacked printed MRP, valuation under Section 4A did not apply. Relying on past decisions, including the appellant's own case, the Tribunal set aside the impugned orders, allowing the appeals and affirming that the valuation of goods supplied to institutional buyers is governed by Section 4. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440028 The Tribunal held that medicaments supplied to institutional buyers for exclusive use, such as Indian Railways, Government Hospitals, and BHEL, are to be assessed under Section 4 of the Central Excise Act, 1944, and not Section 4A. The Tribunal found that since the supplies were not for retail sale and lacked printed MRP, valuation under Section 4A did not apply. Relying on past decisions, including the appellant's own case, the Tribunal set aside the impugned orders, allowing the appeals and affirming that the valuation of goods supplied to institutional buyers is governed by Section 4. Case-Laws Central Excise Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440028