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SUPER CAN, ORANGI TOWN, KARACHI versus CUSTOMS EXCISE AND SALES TAX, APPELLATE TRIBUNAL KARACHI BENCH-I


Preparation of section 2 (25) and sizing of 3 tonne plates so as to make tin containers Apply duty on the cutting process of tin plates as defined in Section 2 (25) of the Central Excise Act 1944 Product preparation processes Various processes will consist of spatial and sub-strings. Cutting to size was a necessary process for achieving the final product. No desired size can be created without cutting tons of preparation. Would be due to occur in The final product excise duty was rightly imposed

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