Section 4: Medicament Supplies to Government Hospitals & Institutions (Central Excise Act)

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 u

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