Case Law Details
Case Name : J B Chemicals & Pharmaceuticals Ltd Vs C.C.E & S.T (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 641 of 2012
Date of Judgement/Order : 28/11/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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J B Chemicals & Pharmaceuticals Ltd Vs C.C.E (CESTAT Ahmedabad)
CESTAT Ahmedabad held that Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4A of the Central Excise Act, 1944.
Facts-
The issue involved in the present case is that whether the 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 is liable to be governed by Valuation Provision of Section 4 or Section 4A of the Central Excise Act, 1944.
Conclusion-
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