9911796707
TMI Blog2022 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Excise Appeal No.712 of 2012, 713 of 2012, 778 of 2012 and 12996 of 2014 - Final Order No. A/11292-11295 /2022 - Dated:- 26-10-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Sh. Sudhansu Bissa, Advocate for the Appellant Sh. Kalpesh P Shah, Superintendent (Authorized representative) for the Respondent ORDER The brief facts of the case are that the appellant during the period of 2006-07 to October, 2010 cleared Medicaments to Government Hospitals and Some Institutional Buyers at transaction value as per Section 4 of Central Excise Rules, 1944. Accordingly, Show Cause Notices issued for the period +from June 2006 to October, 2010, for demand recovery of short payment of duty under Section 11A of Central Excise Act, 1944, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that this bench in the following judgment 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. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof offered for retail sale, the retail price of that formulation, notified in the Official Gazette or ordered by the Government in this behalf, with the words '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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m retail price preceding it and the words inclusive of all taxes succeeding it.4.3.4.1After the detailed analysis of the said para no.s 14(2) and 15(1) of the said DPCO, 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 4.3.4.1.5hereinabove 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 format ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
