KHAWAJA(INTERNATIONAL) INDUSTRIES (PVT.) LTD., SWABI versus ASSISTANT COLLECTOR CENTRAL EXCISE AND SALES TAX DIVISION MARDAN
Section 2 (11) Central Excise and Salt Act (I of 1944), Section 2 (()) Notification No. Section R0517 (1) / 89, Dated 3 6 1989 Notification of specialty goods means exemption from raw materials. There will be no exemption from the customs duty and sales tax used to manufacture goods exclusively in the industrial estate of Gideon Amazigh if sold in addition to being used in an industrial unit. Which is imported acrylic to T1 for manufacturing purposes.The fact that acrylic tops can also be used for the manufacture of different goods can be used in manufacturing. Ltd will take itself out of what was passed.
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