literally meaning of its own kind/genus or unique in its characteristics. In law, it is used for a legal classification that exists independently of other categorizations because of its uniqueness.

Service Tax – Architects and Chartered Accountants – Constitutional validity -considering the language which aims at the “service sectors” alone, in the light of the attendant circumstances like the purpose and object of the enactment it cannot be said that this subject of legislation is not sui generis and in reality pertains to a field of “state legislation” - the impugned provisions do not in any manner offend Art. 14 of the Constitution of India. – Madras High Court in INDIAN INSTITUTE OF ARCHITECTS v UNION OF INDIA - 2003-TIOL-120-HC-Mad-ST

Levy of Central Excise duty under first proviso to the Central Excise Act, 1944 in case of an EOU Section 3 is sui generis, it cannot be equated with the concept of levy as on other goods produced or manufactured in another unit.

Erroneous refund of Modvat credit under Rule 57F(3) of erstwhile Central Excise Rules, 1944 and not under Section 11B of Central Excise Act, 1944 is not hit by ’unjust enrichment’ - Such refund is sui generis which is not covered under omnibus term ‘erroneous refund’ under the Section 11A.

‘Pilfered’ in Sections 13, 23 and 45(3) of Customs Act, 1962 is sui-generis as regards goods lost which have landed but are not available for home clearance and on which duty is not required to be paid by the importer.

That whether you're an honest man or whether you're a thief depends on whose solicitor has given me my brief - (Sir W.S. Gilbert (1836-1911)