Valuation - sale of medicines through their intermediaries - ...

Manufacturer's Duty Liability on Medicine Sales to Government Hospitals Confirmed Based on Contracted Price with Intermediaries.

July 7, 2016

Case Laws Central Excise AT

Valuation - sale of medicines through their intermediaries - related parties - appellant/ manufacture were required to discharge the duty liability at the contracted price in respect of the goods supplied by them to the Government hospitals, either directly - demand confirmed - AT

View Source

← Previous Next →

Valuation - sale of medicines through their intermediaries - ...

Manufacturer's Duty Liability on Medicine Sales to Government Hospitals Confirmed Based on Contracted Price with Intermediaries.

July 7, 2016

Case Laws Central Excise AT

You may also like:

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State...

Input Tax Credit - medicines supplied to patients admitted in hospital - medicines supplied to patients treated as out-patients - medicines supplied to other than...

Method of Valuation - Manufacture - Packing / Repacking of goods and re-labeling - Receipt of the medicines duly duty paid from the manufacturers in a packed form...

SC confirmed the decision of tribunal against the assessee denying the benefit of exemption from duty on Job work - Benefit under N/N. 214/86 - As the principal...

Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT

AAR determined that services provided to 54 government hospitals under DM&RHS constitute exempt supplies. The ruling hinged on constitutional provisions under...

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

Area Based Exemption - The investigation was not conducted at the end of the Jammu based manufacturer and whole case has been based on the investigation conducted at...

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

Demand of duty on differential value - processed fabrics was sold by the ‘job-worker’ to the principal manufacturer who sold them to other buyers - having accepted the...

Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care...

Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied...

Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

Quick Updates: