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2023 (7) TMI 301 - CESTAT AHMEDABADMethod of Valuation - Section 4 or 4A of the Central Excise Act, 1944? - medicaments supplied to institutional buyers like Indian Railways, Government Hospitals, BHEL for their exclusive use - HELD THAT:- The issue is not under dispute that whether the medicament supplied to institutional buyers i.e. Indian Railways, Government Hospitals, BHEL for their exclusive use should be valued under Section 4 and Section 4A of Central Excise Act, 1944 - It is found that since the supplies are not for retails sale but for exclusive used by the government institutes therefore, since the goods are not meant for retail sale nor it is sold to retail buyers. The condition of the Revenue is that value under Section 4A of Central Excise Act, 1944 has no legs to stand. This issue, in the appellant’s own case has been considered by this Tribunal JB CHEMICALS & PHARMACEUTICALS LTD, PARMESHWAR B BANG VERSUS C.C.E. & S.T. -DAMAN [2023 (1) TMI 588 - CESTAT AHMEDABAD] wherein it was held that 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. The issue stand settled in view of the above decision - appeal allowed.
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