Supreme Court · 2015 INSC 391 · Decided 7 May 2015
M/S. Servo-Med Industries PVT. LTD. v. Commissioner of Central Excise, MUMBAI.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 391 · [2015] 6 S.C.R. 690
- Case number
- CIVIL APPEAL No. 583/2005
- Decided
- 7 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2(f)
Headnote
C Central Excise Act, 1944 - s. 2(f) - Excise duty - Payment of - Assessee engaged in purchase of syringes and needles in bulk from open market and thereafter sterilizing them and putting one syringe and needle in an unassembled form in a pouch and selling them - Syringe D and needle capable thereafter were disposable - Pouches bore brand name belonged to assessee - Excise duty previously imposed on the manufacturer of syringes and needles - Levy of excise duty again on assessee as a result of sterilization - Held: E Disposable syringe and needle which are used for medical purposes
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