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Section 4: Medicament Supplies to Government Hospitals & Institutions (Central Excise Act)
Case Law Details
- Case Name
- J B Chemicals & Pharmaceuticals Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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J B Chemicals & Pharmaceuticals Limited Vs Commissioner of Central Excise & ST (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- A short issue involved in the present case is that whether the medicaments supplied to institutional buyers like Indian Railways, Government Hospitals, BHEL for their exclusive use is subjected to assessment under Section 4 or 4A of the Central Excise Act, 1944.
Conclusion- The issue, in the appellan...
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