SETHI STRAW BOARD MILLS LTD. versus COLLECTOR OF CENTRAL EXCISE & LAND CUSTOMS, LAHORE
The first schedule, Items 36 and 37 Finance Ordinance (1979 XX 1979), Section 2 Expression Paper and Paper Board defines all kinds of paper and paper board through the Finance Ordinance, 1979 Impact Miss Prepared Paper and Whether or not paper boards are responsible for such expansion was not an excise duty paper board before the chipboard expansion, as Central Testing Laboratories found, extending the definition of paper and paper boards to all kinds of finance ordinances, 1979. By extension, such definitions had previously required limited definition improvement, holding mill, any excise. Z was not responsible for duty and was not responsible for any central excise duty even after the extension of justification.
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