NOORI TRADING CORPORATION (PVT.) LTD versus FEDERATION OF PAKISTAN
The first schedule, section 1, paragraph 1, item number 09 07 [is incorporated by the Central Excise and Salt Act (Amendment) Ordinance (III of 1988)] and the implementation of section 2 (f) dismantling the ship into smaller pieces Is not responsible for manufacture or production and thus is not responsible for excise duty
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