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2023 (1) TMI 588 - AT - Central ExciseMethod of Valuation - to be valued u/s Section 4 or Section 4A of the Central Excise Act, 1944? - supply of medicaments to Government Institutions such as BHEL, Railway, Government Hospitals, etc. wherein, on the package it is mentioned ‘NOT FOR SALE’ and no retail price was printed - HELD THAT:- The fact is not under dispute that the medicaments have been supplied by the appellant to institutions such as BHEL, Railways and other government hospitals and on the package of the goods it is stated as ‘NOT FOR SALE’ and no MRP was printed. On this identical facts, this tribunal in the case of MEDLEY PHARMACEUTICALS LTD VERSUS C.C.E. & S.T. -DAMAN [2022 (11) TMI 41 - CESTAT AHMEDABAD], has held that the Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4 (A). From the above decision of this tribunal, the issue is no longer res-integra and in the appellant’s case value of goods is clearly governed by Section 4 of Central Excise Act and not under Section 4A therefore, the impugned order is not sustainable - appeal allowed.
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