M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD

1 of 18 Page 2 JUDGMENT Excise Act, 1944? (b) Whether the Custom Excise & Service Tax Appellate Tribunal (CESTAT) was correct in holding that the process of cold-rolling of stainless steel patta/pattis amounts to manufacture in view of Chapter No.4 of Chapter No.72 of the Central Excise Tariff Act, 1985, when the said Chapter Note was not even referred

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

D G M E N T R.F. Nariman, J. 1. Between June 1995 and March 1997, the appellants purchased syringes and needles in bulk from the open market. They would then sterilize the syringes and the needles and put one syringe and one needle in an unassembled form in a printed plastic pouch. The syringe and the needle were capable