MESSERS PETROSIN RAVI INDUSTRIES LIMITED versus CUSTOMS, CENTRAL EXCISE AND SALES TAX (APPELLATE) TRIBUNAL, LAHORE
Containers made of steel and iron in the Central Excise and Salt Act 1944 Section 3 (1) and the first Schedule Section R No. 501 (I) / 94, dated 949 1994 Section R No. 456 (I) / 96, Dated 13 6 1996. This type of equipment is manufactured and cleaned by a pressurized or liquid gas charger which was covered by PCT Heading No. 7311 0000, and is subject to Central Excise Duty Q10% advertising cost. As per Section R645 (I) / 96, there are 13 sections. The equipment mentioned in Heads Nos. 7309 0000 and 7310 0000 was covered in various types of storage tanks and containers in 1996 except that the PCT headings fit properly under 7311 0000 where both general and specific. Was applied, then specific heads were summoned.
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