Case Law Details
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 appellant’s own case has been considered by this Tribunal, wherein, it is held that the Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4 (A).
In view of said decision in the appellant’s own case the issue stand settled. Accordingly, the impugned orders are set-aside and the appeals are allowed.
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