DEPUTY COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS versus SANTEX PRODUCTS
Central Excise and Salt Act 1944 Section 12A (1) Constitution of Pakistan (1973), Article 185 (3) Assessment of dirty and dyed tissues, by virtue of excise and tariff, legalization through notification of item No. 04 04, section 12 Under the Central Excise and Salt Act, 1944, one of the Central Excise and Salt Act, 1944, provided perfume tissue papers under separate registration under Item No. 04 04F, replacing the 10% ad valorem excise duty on which the applicant applied. / The officer claimed. There was no dispute about the excise tariff item in the notification under which the dispute regarding the current issue of perfume tissue papers, however, matters related to the period before the notification, were enclosed under excise tariff, item number 04 04 or 04 04. ? A or 04 04 F since there was nothing covered in the case which led to the refusal of leave
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