CPL ASHISH KUMAR CHAUHAN (RETD.)versusCOMMANDING OFFICER & ORS.
2023 INSC 85726 September 2023Appeal(s) allowed
The appellant, a retired Air Force corporal, was transfused with a unit of blood at 171 Military Hospital in 2002 during Operation Parakram. He later discovered he was HIV positive in 2014 and alleged that the transfusion was the source of infection, seeking compensation for loss of earnings, medical expenses, mental a…
M/S STEMCYTE INDIA THERAPEUTICS PVT. LTD.versusCOMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, AHMEDABAD -III
2025 INSC 84114 July 2025Appeal(s) allowed
M/s Stemcyte India Therapeutics, a joint‑venture stem‑cell bank, was assessed service tax for its enrolment, collection, processing and storage of umbilical cord blood stem cells for the period 1 July 2012 to 16 February 2014. The appellant claimed exemption as a "Healthcare Service" under Notification No.25/2012‑ST an…
M/S. NATURALLE HEALTH PRODUCTS (P) LTD.versusCOLLECTOR OF CENTRAL EXCISE, HYDERABAD
2003 INSC 62311 November 2003Appeal(s) allowed
Mis Naturalle Health Products (P) Ltd. manufactured medicated cough drops, throat drops, Sloan's balm and Sloan's rub under an Ayurvedic drug licence and claimed that the products should be classified under Chapter 3003.30 of the Central Excise Tariff as Ayurvedic medicaments, attracting nil duty. The Central Excise au…
STATE OF UTTARANCHALversusRAJESH KUMAR GUPTA
2006 INSC 82610 November 2006Dismissed
The State of Uttarakhand appealed against the High Court’s order granting bail to Rajesh Kumar Gupta, an Ayurvedacharya who was arrested for allegedly dispensing unlabelled tablets containing psychotropic substances such as phenobarbitone and chlorodiazepoxide, claimed to be herbal cures for epilepsy. Seizure of about …