TaxTMI 
TaxTMI 
2019 (10) TMI 810
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....944, since these products are cleared with the intention of being offered for retail sale. He further pointed out that the appellants are also clearing goods to various institutional buyers like Railways, SAIL, Andhra Pradesh Transportation Corporation, etc. He pointed out that these clearances to such institutional buyers are intended for consumption in their hospitals and are not intended for retail sale. He pointed out that earlier the matter had reached Tribunal and Tribunal vide order no. A/10920-10926/2017 dated 09/05/2017 remanded the matter back to original adjudicating authority with following observation: "8. We find that the crux of the dispute rests on the requirement of printing/affixing of retail sale price (RSP) on the medicaments cleared to hospitals and institutional buyers for their consumption so as to attract provisions of Sec.4A of CEA,1944. Anticipating such types of disputes in its Circular No.625/210/2002-CX, dt.20.02.2002, the Board has already clarified and directed to the field formation to obtain necessary clarification/opinion from the State authorities who are entrusted the task of the administration of the relevant legislation. In the present....
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....es for various institutional buyers which confirm this fact. Revenue has not produced any evidence that the said goods are sold by the institutional buyers and similarly no evidence has been produced to assert that the said pharmaceuticals are not consumed in the hospitals by these institutional buyers themselves. In the case of USV ltd., following has been observed: "4. We have gone through rival submissions. We find that these products were brought into the fold of section 4A assessment by notification No. 2/2005-CE(NT) dated 07.01.2005 which reads as under: "Medicaments -Assessments on basis of retail sale price (MRP)In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or Heading No. or Sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale p....
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....ormulation intended for sale shall display in indelible print mark, on the label of container of the formulation and the minimum pack thereof offered for retail sale, the retail price of that formulation with the words "retail price not to exceed" preceding it "local taxes extra" succeeding it, and the words "Not under Price Control" on a green strip: Provided that in the case of a container consisting of smaller saleable packs, the retail price of such smaller pack shall also be displayed on the label of each smaller pack and such price shall not be more than the pro-rata retail price of the main pack rounded off to the nearest paisa." A perusal of the aforesaid provisions shows that the requirement of printing the MRP is in respect of products "offered for retail sale". Therefore, if the product is not offered for retail sale, the said provision of Rule 14 & 15 will not apply. In the present facts and circumstances, we need to examine whether if the provisions of Rule 14 or 15 could be attracted.4.1It is seen that investigations were extended to various customers/ dealers and in para 9 of the impugned order the list of customers has been enumerated. The gist of the investigation ....
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....at will be displayed thereon? : (i) "retail price not to exceed‟ & local taxes extra applicable for scheduled formations & (ii) "maximum retail price‟ (MRP) inclusive of all taxes in respect of non-scheduledformulations.4.3.4.2.As discussed at para 4.3.4.1.1-4.3.4.1.5hereinabove I come to the conclusion that as and when a manufacturer or distributor or importer of scheduled or non-scheduled formulations intends to sell the said formulations, he shall display, in indelible print mark, on the label of the container of the formation as well as on the minimum pack thereof offered for retail sale, the retail price or maximum retail price thereof." The argument in the impugned order being that the goods intended for ultimate sale to institutional buyers, are first sold to dealer/ distributors. Thus, when they are sold to dealers/ distributors the provision of DPCO 1995 get attracted. It is seen that the DPCO 1995 mandates, printing of "retail sale price‟ on containers‟ as well as on minimum pack thereof offered for retail sale‟. From above it is apparent that what is covered in DPCO is only the items which are sold in retail. If a container is sold in retail....