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MESSRS SHAFI SONS ENGINEERING (PVT.) LTD., LAHORE versus COLLECTOR (APPEALS) CUSTOMS, EXCISE & SALES TAX, LAHORE


Section 3B, 12A & 36C Section RO 798 (I) / 90 PVC Pipes to UNICEF for Central Excise Duty and Additional Duty Waiver Claims for Appeal against the Excise and Sales Tax Appellate Tribunal Appellant's decision. Pipe and top sleeves were supplied and cleaned without paying the central excise duty payable on it, assuming that the exemption order was granted under Section R 798 (I) / 90 dated 30 7 1990 Applicants were also liable to pay Central Excise Duty as well as additional duty under Section 3B of the Central Excise Act, 1944. Parts of machinery that does the appeal had believed were connected directly with a mineral excavation. Definition of machinery Section R 798 (I) / 90 dated 30 7 1990, there was only an exemption in the Central Excise Duty of machinery and equipment which was manufactured by a unit and provided internationally. Or funding projects funded by aid agencies, it was said that the section RAUPVC riser pipe was classified under the PCT, which was funded by UNICEF. Provided by the appellant and they could not pipe. Be declared machinery and equipments as stated that the pipes were of a certain size, length and diameter, nor were the machinery nor the equipment, nor could the term machinery be extended too much to bring about its scope. Is. The current issue of non-payment of central excise duty in UPVC riser pipes was not intentional, but this section RUP

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