SH. FAZAL ELLAHI versus FEDERATION OF PAKISTAN
Central Excise and Salt Act 1944 Section 3 (1) and Schedule Item 32 In the Circular of the Central Beard of Revenue on February 6, 1975, the excise duty, exempt exemption from continuing excise duty, exempt from the excise duty. Since the capro-lactam used in the manufacture of such yarn during the same continuous process, the cylindrical nylon chips produced by the yarn yarn were not manufactured and were not responsible for central excise duty, thus The waiver was given to simplify manufacturing continuity. During the process and production of more than one opaque product where there was no continuity during the process because nylon chips were dried, weighed, techniques, packs and moved to the storage area for sale, such measures were Prevent Continuity Manufacturers of the final product preparation process can claim an exemption from duty only if they are involved uld establish a continuation of the manufacturing process.
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