Medicament supplies to institutional buyers/ government hospital to be valued u/s 4 of Central Excise Act

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 packag

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