M/S. Becton Dickinson India Pvt. Ltd vs Commissioner Of Central Excise
- CitationExcise Appeal No. 2787 of 2007
Ratio decidendi
The rule this decision rests on
Sterilization of syringes and needles, which is the only process in issue, does not amount to "manufacture" within the meaning of section 2(f) of the Central Excise Act, 1944 and is therefore not excisable; the Tribunal holds this because the question has already been settled by the Supreme Court in the appellant's favour, and it follows that binding decision.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Original No. 12/JM/CE/07 dated 29.06.2007 and 93-04/JM/CE/09 dated 17.3.09 both passed by the Commissioner of Central Excise, Delhi III, Gurgaon, Haryana]
For approval and signature:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s. Becton Dickinson India Pvt. Ltd. Appellants
Vs.
Commissioner of Central Excise Respondent
Delhi III
Appearance:
Shri Ravinder Narain, Advocate for the Appellants
Shri Pramod Kumar, Jt.CDR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Hon'ble Mr. B Ravichandran, Member (Technical)
Date of Hearing /decision: 19.08.2015
FINAL ORDER NO. 52625-52626/2015-EX(DB)
Per Ashok Jindal:
The short issue involved in the matter is weather the sterilization of syringe and needle amount to manufacture or not as per section 2(l) of the Central Excise Act, 1944.
2. Heard the parties.
3. As the issue has been settled by Honble Apex Court in the case of S 2015 (319) ELT 578 (SC) wherein it has been held that sterilization of syringe and needles does not amount to manufacture. Therefore, same is not excisable.
4. As the issue has already been settled by the Honble Supreme Court in favour of the appellant, therefore, we hold that sterilization of syringe and needle does not amount to manufacture, consequently, not excisable.
5. With these terms, we set aside the impugned order and allow the appeals with consequential relief, if any.
(Dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
( B Ravichandran )
Member(Technical)
ss
2
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