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ASSISTANT COLLECTOR, CENTRAL EXCISE AND SALES TAX DIVISION, MARDAN versus AL-RAZAK SYNTHETIC (PVT.) LTD.

Customs Act 1969 Section 19 Central Excise and Salt Act (I of 1944), Section 2F Section RO No. 517 (1) / 89, Dated 3 6 1989 Raw Materials and Components for the special manufacture of goods by recognized industrial units. Were exempted from payment of customs duty and sales tax in Gudun State whose terms are listed in Section RO 173 (1) / 89, dated 3 61989 for respondents imported for the manufacture of specific yarn. Applied after raw material imported notification. 1989 But their application was not allowed by the High Court, however, the respondents / constitutional pleas were allowed and they were entitled to use the notification dated 3 6 notification 1989, which said nothing on the record. Will not indicate that the Central Board of Revenue, while denying the defendant's requests, had the benefit of notification, having examined its affairs in the light of the established meaning of the word / preparation of, as used in the notification. obl It is the responsibility of the respondents to keep the record material so that they can identify the process which The units are discussed in their manufacturing process. The process under consideration in the notification has not been explained in question as to how the words \ special preparation \ have been understood. Such words were apparently used in the notification to suppose that the raw material / components for which the goods were to be imported and for which the benefit of the notification was sought were made specifically for the manufacture of such items. Should be used for which it was imported The High Court should not make such technical questions property advocate from Mandi Faizabad lawyer