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SHELL PAKISTAN LTD. versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ISLAMABAD

Special Relief Act 1877 Sections 42 and 54 of the Central Excise Act (1 of 1944), section 3 [as amended (Finance Act (XII of 1994)), section 4 (5) (a) declaration of the Central Excise Act and permanent prohibition. The suit for the charge section was amended in 1944 under which Central Excise Duty was imposed on the import of lubricating oil in packs of more than 10 liters of oil. Through which the base oil was produced by one substance through another process of mixing. The plaintiff was that the base oil imported into the vessel tanks was not in the pack and as such was not obliged to carry out the duty as per section 3 of the Central Excise Act 1944, could not in any case conform to the word pack. Was. The lubricating oil of the vessel in which the plaintiff's oil was imported was separate from the lubricating oil because it was the final product that was later manufactured from lubricating oil, which is in the mid-to-mid excise duty. Yes, on the basis of the oil imported by the claimant because such oil imported by the claimants cannot be charged with the Central Excise Duty. online advocate from Sita Road lawyer