M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE

e) would have no application for the reason that there is no other payment actually made or to be made as a condition of sale of the imported goods by the buyer to the seller. This being the case, we have now to see whether Rule 5 of the Rules would apply as contended by learned counsel for the assessee

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

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 of use only