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COLLECTOR- (APPEALS), COLLECTORATE OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, KARACHI AND 2 OTHERS versus MESSRS FAR EASTERN IMPEX (PVT.) LTD. AND 2 OTHERS


Article 185 (3) of the Central Excise Act (I of 1944), Section 12B, Schedule, Item No. 04 03 Excise Duty Respondents Fully manufactured synthetic organic dye stuff, commonly known as as, Which led to the business of packing, repacking and selling. Food cleaners ed which were edible and used for food preparation have been allowed without payment of excise duty without the approval of food dyes since 1974 to file the relevant returns for the first time in the year 1989 and Was asked to pay excise duty and pay the arrears for the last three. The appeal filed by the respondents against the year and the said petition against review was rejected, the respondents filed an application for an exemption under Section 12B of the Central Excise Act, 1944 which was also constitutionally dismissed. The petition, filed by the respondents, was, however, granted by the High Court and was an unlawful order to return the defendant to the fate of the trial pending in the language of the Schedule to Schedule Item 04 03 of the Central Excise Act. To one side. , 1944, headed by Section IV, was published in Che Chemical and related industry products and indicated that it contains all kinds of paints, distempers, dyes, color enamel and varnishes. Applicant's advice sought to show that the articles were expressed in the article. ors colors \ Such arguments were good expressions ors colors item should be interpreted as item number 04 03 edible color, was quite different, different

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