Tribunal to Reconsider Valuation Method for Duty Liability on Medicines u/ss 4 and 4A of Central Excise Act.

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Full Text of the Document

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....Method of Valuation - Manufacture - Packing / Repacking of goods and re-labeling - Receipt of the medicines duly duty paid from the manufacturers in a packed form mentioning therein the retail price - it is alleged that Tribunal have not considered the issue of legality or otherwise of the duty liability u/s 4 and have considered the duty liability only u/s 4A - Matter restored back - SC....