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SANDOZ PAK LTD. versus GOVERNMENT OF PAKISTAN


Section 3 and First Schedule Entry 04 03 Constitution of Pakistan, Article 188 Reviewing the Supreme Court's Decision on the Excise Duty of a Chemical Manufacturer by the Leucopher Petitioner Company and Developing a Product / Chemical named Leucofer Customs and Respect by the Taxation Officers I demanded excise duty from the applicant company. The aforementioned product petitioner filed a constitutional petition before the High Court demanding that Leukofer was not classified under entry 04 03 of the first schedule of the Central Excise and Salt Act, 1944. The demand for excise duty was considered by Customs and Excise Authorities and such a reverse demand was raised after cleaning and selling the goods. The High Court, while approving the constitutional petition, said the constitution relied on one of its first decisions on the subject of the petition. D 865 1992 and Customs and Excise Authorities aside, the Customs and Excise Authorities preferred the appeal before the Supreme Court, which allowed the appeal, and the order passed by the High Court was set on this basis. Which is the subject of a constitution request. No D865 of 1992 was chemically different in the current case. The Petitioner Company had filed the present revision request which sought review of the judgment passed by the Supreme Court and it was stated that the Supreme Court did not take into account some of the decisions passed by the decision. The High Court of Appeal upheld the decision by the High Court on this subject, w) after hearing the parties substantially, keeping in view the available evidence on record, and

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