Section 2 (f) Constitution of Pakistan (1973), Article 199 Goods known as \ Magnesium Silicate Powder As, the Central Excise Authority, filled in by applicants, announced to be in the category of fragrance and In this way, he too will be responsible for authority duty. Regarding the matter relating to the same goods for the purpose of excise duty, the opinion expressed against the matter, in the light of the subsequent order re-hearing the case and recounting it. The case was remanded to the authority for consideration. The first view that the Magnesium Silicate Powder Dec had in the case of the fragrance category or the contrary approach was correct by the Authority.
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