TMI Blog2023 (1) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is not sustainable - appeal allowed. - Excise Appeal No.641 of 2012 & 642 of 2012 - A/11746-11747/2022 - Dated:- 28-11-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Yogesh B Desai, Advocate for the Appellant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the 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 is liable to be governed by Valuation Provision of Section 4 or Section 4A of the Central Excise Act, 1944. 02. Shri Yogesh B. Desai, learned counsel appearing on behalf of the appellants at the outset submits that on the identical facts and the issue involved, this tribunal has passed various decisions wherein, it was held that when supply was made to institutions such as railways, government hospitals, etc. and on the package it is mentioned as NOT FOR SALE and retail price was not printed, the valuation of the goods shall be governed by Section 4 and not S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be governed by Section 4 and not Section 4A. The decision in the case of Zydus Healthcare Ltd, wherein the decision of M/s. USV Ltd was considered is reproduced below: 4. We have carefully considered the rival submission. We find that the issue involved in this case relates to the applicability of assessment under section 4A to 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. Ld. Counsel has produced some certificates for various institutional buyers which confirm this fact. Revenue has not produced any evidence that the said goods are sold by the institutional buyers and similarly no evidence has been produced to assert that the said pharmaceuticals are not consumed in the hospitals by these institutional buyers themselves. In the case of USV Ltd., following has been observed: 4. We have gone through rival submissions. We find that these products were brought into the fold of section 4A assessment by notification No. 2/2005-CE(NT) dated 07.01.2005 which reads as under: Medicaments - Assessments on basis of retail sale price (MRP)In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;retail price not to exceed' preceding it, and local taxes extra succeeding it, in the case of Scheduled formulations. Provided that in the case of a container consisting of smaller saleable packs, the retail price of such smaller pack shall also be displayed on the label of each smaller pack and such price shall not be more than the pro-rata retail price of the main pack rounded off to the nearest paisa.15. Display of prices of non-Scheduled formulations and price list thereof: 1. Every manufacturer, importer or distributor of a non-Scheduled formulation intended for sale shall display in indelible print mark, on the label of container of the formulation and the minimum pack thereof offered for retail sale, the retail price of that formulation with the words retail price not to exceed preceding it local taxes extra succeeding it, and the words Not under Price Control on a green strip: Provided that in the case of a container consisting of smaller saleable packs, the retail price of such smaller pack shall also be displayed on the label of each smaller pack and such price shall not be more than the pro-rata retail price of the main pack rounded off to the nearest paisa. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CO, 1995, the following facts are extracted there-from;4.3.4.1.1.Who is required to adopt it? : Every manufacturer or importer or distributor of a scheduled or non-scheduled formulation.4.3.4.1.2. When are the said formulations intended for sale?4.3.4.1.3 What action is required to be taken? : shall display in indelible print mark;4.3.4.1.4.On which shall such action be taken?: (i) On the label of a container of the formulation (1) On the minimum pack thereof offered for retail sale.4.3.4.1.5. What will be displayed thereon?: (i) retail price not to exceed local taxes extra applicable for scheduled formations (ii) maximum retail price (MRP) inclusive of all taxes in respect of non scheduledformulations.4.3.4.2.As discussed at para 4.3.4.1.1 4.3.4.1.5 hereinabove I come to the conclusion that as and when a manufacturer or distributor or importer of scheduled or non-scheduled formulations intends to sell the said formulations, he shall display, in indelible print mark, on the label of the container of the formation as well as on the minimum pack thereof offered for retail sale, the retail price or maximum retail price thereof. The argument in the impugned order being that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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