https://www.taxtmi.com/caselaws?id=753833 Medicaments supplied to hospitals and other institutional buyers for non-retail consumption are not covered by MRP-based valuation under Section 4A; they are assessable on transaction value under Section 4. The reference to retail sale in the governing notification applies only to goods intended for retail sale, so institutional supplies fall outside the Section 4A regime. On the control samples issue, penalty was not justified because the matter was debatable and had divergent views, and the corresponding penalty was set aside while the admitted duty or credit component remained undisturbed. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 08:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753833 Medicaments supplied to hospitals and other institutional buyers for non-retail consumption are not covered by MRP-based valuation under Section 4A; they are assessable on transaction value under Section 4. The reference to retail sale in the governing notification applies only to goods intended for retail sale, so institutional supplies fall outside the Section 4A regime. On the control samples issue, penalty was not justified because the matter was debatable and had divergent views, and the corresponding penalty was set aside while the admitted duty or credit component remained undisturbed. Case-Laws Central Excise Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753833