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

properties), The State of Madras v. Swasthik Tobacco Factory (raw tobacco manufactured into chewing tobacco) and Ganesh Trading Co. Karnal v. State of Haryana and Anr., (paddy dehusked into rice). On the other side, cases where this Court has held that although the original commodity has under gone a degree of processing it has not lost its original identity include

COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

House, Ballard Estate, Mumbai – 21, hereinafter referred to as the “LICENSEE’ (which expression shall unless it be repugnant to the 11 Page 12 JUDGMENT context or meaning thereof mean and include its successors and assigns) of the other part; WHEREAS the Licensee approached the Board for permission for construction and use of a Captive Jetty at Port Pipavav