Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944 - s. 2(f) - Excise duty -Payment of - Assessee engaged in purchase of syringesand needles in bulk from open market and thereaftersterilizing them and putting one syringe and needle in anunassembled form in a pouch and selling them - Syringeand needle capable of use once and thereafter weredisposable - Pouches bore brand name belonged toassessee - Excise duty previously imposed on themanufacturer of syringes and needles - Levy of excise dutyagain on assessee as a result of sterilization - Held:Disposable syringe and needle which are used for medicalpurposes is a finished product in itself - Sterilization doesnot lead to any value addition in the said product - All thatthe process of sterilization does is to remove bacteria whichsettles on the syringe's and needle's surface, which processdoes not bring about a transformation of the said articles intosomething new and different - Neither the character nor theend use of the syringe and needle has changed post-sterilization - Syringe and needle retains its essentialcharacter as such even after sterilization - Thus, the orderpassed by the tribunal that manufacturing has taken placeand excise levy is attracted, set aside. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 391 |
Petitioner | M/s. Servo-med Industries Pvt. Ltd. |
Respondent | Commissioner Of Central Excise, Mumbai. |
SCR | [2015] 6 S.C.R. 690 |
Judgement Date | 2015-05-04 |
Case Number | 583 |
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