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BARISON INDUSTRIES versus CENTRAL BOARD OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN, ISLAMABAD

Under the Central Excise and Salt Act 1944 Section 2 (f), First Schedule, Item No. 9 (1) and 27 Finance Act (XXXXXX 1977 of 1977) under Item No. 9 (1) of the Schedule. Color cement is reclassified as color. Paint under Schedule Item 27 attracts different duty rates, just because cement paint is categorized under Item 27, therefore, colored cement is also included in the definition of paint. Should be done, cement paint should be added under item number 27. This will not automatically make cement paint, but the decision on this question will depend on the evidence of the technical experts to determine what the cement is painted and how it differs from the colored cement by recording only the evidence. Can be cemented as a color classifying cement paint, without any evidence being recorded and passed without any facts and without regard to the facts of the case and the legal provisions working at the time. No and No Legal Impact The High Court has set aside the illegal orders of the authorities, In the light of the evidence presented, he received a remand for a fresh question about the difference between colored cement and cement paint. law websites from Dhoun Kal lawyer