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2019 (10) TMI 810 - CESTAT AHMEDABADValuation - retail sale - supplies of pharmaceuticals made for institutional buyers who are running hospitals and where the pharmaceuticals are intended for consumption in the hospitals and not for retail sale - Applicability of assessment under section 4A of the Central Excise Act, 1944 - HELD THAT:- There is no merit in Revenue’s allegation that such medicaments which are intended for consumption by the institutional buyers and not intended for retail sale are liable to be assessed under section 4A. Appeal dismissed.
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