Supreme Court of India
M/s. Servo-med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
From the headnote
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 and needle capable of use once and 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: Disposable syringe and needle which are used for medical purposes
Authorities it was built on
Where later benches applied it
- 2025 M/s Quippo Energy Ltd. v. Commissioner of Central Excise Ahmedabad – Ii
- 2017 Commissioner of Income Tax- 1, Mumbai v. M/s. Hindustan Petroleum Corporation Ltd.
Of those, 1 relied on · 1 distinguished
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