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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Method of valuation - supply of medicaments to institutional ...

Case Laws     Central Excise

May 8, 2019

Method of valuation - supply of medicaments to institutional buyers - Section 4 or 4A of CEA - the provisions are attracted only on goods ‘offered for retail sale’. In the impugned order, it is seen that the words ‘offered for retail sale’ appearing in DPCO 1995 have been overlooked.

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