KOHINOOR INDUSTRIES LTD., FAISALABAD versus GOVERNMENT OF PAKISTAN
Excise duty on productive capacity under section 3 (1) (4) of the Constitution of Pakistan (1973), Fourth Schedule, Articles 44 and 52 of the Constitution of Pakistan (1973) may be substituted for excise duty only. Under Section 3 (1) it is clarified that where man has manufactured synthetic yarn and fabrics, it is manufactured on the same fabrics and looms that the company has used for the manufacture of cotton and cotton cloth, On which it has paid excise duty on production basis. Capacity, excise duty cannot be obtained under section 3 (1), without reduction of duty on any plant and machinery to which such yarn or fabric has been manufactured and under section 3 (4). Duty is imposed under The fourth schedule of the constitution, mandate contained in entry 52, is allowed to be negative
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