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2017 (6) TMI 533 - AT - Central ExciseValuation - medicaments supplied to the Government hospitals and institutional buyers viz. Railway, BHEL, BPCL etc - case of Revenue is that under Drugs (Price Control) Order, 1995, the Appellants are required to affix the MRP on the medicaments even sold to these buyers, accordingly, the goods are liable to be assessed under Section 4A of Central Excise Act, 1944 - Held that: - in Circular No.625/210/2002-CX, dt.20.02.2002, the Board has already clarified and directed to the field formation to obtain necessary clarification/opinion from the State authorities who are entrusted the task of the administration of the relevant legislation - In the present case, the Adjudicating authority ought to have obtained/collected opinion of the Drug Controller Authority of the respective State Govt. and accordingly proceeded with the matter. Therefore, all these appeals be remanded to the Adjudicating Commissioner - appeal allowed by way of remand.
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