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GOVERNMENT OF PAKISTAN THROUGH ADDITIONAL SECRETARY MINISTRY OF FINANCE AND 2 OTHERS versus SANDOZ (PAKISTAN) LIMITED, KARACHI


Section 3 and First Schedule Central Excise Rules, 1944, RE 7, 9, 52, 236 and 238 Constitution of Pakistan (1973), Article 185 (3) Product lucofer liability responsible for the laboratory testing of such products Looks like a bleaching agent. (Fluorescent Brighting Agent) After classifying such products on the basis of test proposal under Entry No. 04 03 of the First Schedule to the Central Excise Act, 1944, the Supreme Court has demanded the duty of tax on the street, glitter, millions, any Polished in the form and their peripherals will fall under the scope of Entry No. 04 03 and they were able to impose revenue. If Leucofer is such a category falls within the scope of such entry. Whether the applicant violated RR 7, 9, 52, 236 and 238 of the Central Excise Rules 1944. And were Leukofer and Tenopal CBS XD comparable commodities and treated the same?

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