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MESSRS SUPER CAN THROUGH PROPRIETOR versus CUSTOMS, EXCISE AND SALES TAX

Sections 2 (25) and 3 (1) apply excise duty for cutting tin containers to size tin plates, which were eventually converted into molds and containers, a process for the manufacture of tin containers that is the final product. Was. Under section 2 (25) of the Central Excise Act 1944, the size of the tin plates has to be prepared to define the term preparation. top advocates from Pindi bhohri lawyer