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2022 (11) TMI 41 - AT - Central ExciseRecovery of short paid duty - supplies to Government Hospitals and Institutional Buyers - method of valuation - to be valued under Section 4 of the Central Excise Rules, 2002 or under Section 4A of CEA? - HELD THAT:- There is no dispute that the appellant have supplied Medicament to Government Hospitals and Some Institutional Buyers. In case of such nature of transaction the medicaments are not sold in retail, therefore, retail sale price need not to be affixed. It is the submission of the appellant that they have not affixed retail sale price on such medicament and it is also mentioned on the package of the Medicament that “it is not for a retail sale” and it is for use by Government Hospitals and Some Institutional Buyers. In this fact the medicaments are not sold in retail and the retail sale price need not to be affixed. Consequently, the valuation of the said goods cannot be insisted upon under Section 4A of Central Excise Act, 1944. This bench in the case of in the case of Zydus Healthcare Ltd [2019 (10) TMI 810 - CESTAT AHMEDABAD] under the same set of facts held that valuation of Medicament Supplied to Government Hospitals/ Institutional Buyers shall be governed by Section 4 and not Section 4A. This Tribunal has already taken a consistent view that the Medicament Supplies to Government Hospitals and Institutional Buyers shall be valued in terms of Section 4 and not Section 4 (A). Therefore, the issue is no longer res integra - Appeal allowed - decided in favor of appellant.
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