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COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX versus MAHBOOB INDUSTRIES (PVT.) LTD.

Sections 2 (16), 2 (33), 3, 33 (4) and the Sixth Schedule to the Central Excise Act (1944), Section 2 (25) and 3 Central Excise Rules, 1944, R210 notification section RO No. 456 ( 1) 96, Date 13 6 1996 Taxable Poly Bag Poly Bags, Respondents' Manufacture of Vegetable Ghee / Oil Manufacturers, and Officers Issued Notices for Sales Tax Recovery and Central Excise Duty on Polytechnic Poly Bags The vegetable was ghee / oil filled. In the exercise of constitutional jurisdiction, the polythene bags were declared an integral part of the vegetable ghee and not a separate product liable to receive the central excise tax and sales tax. Production of pouches / poly bags by changing the polyethylene film was a manufacturing process. (25) The Central Excise Act, 1944, involves the process of incidental or sub-reproduction, re-melting, reconfiguration, repair or repair and packing or repacking of any process for the production of a synthetic product. Those made by respondents were able to sell in the market and it would make no difference even if the change in the polythene bag was designed for themselves or home use. jobs for advocates from Umer Kot lawyer