First Schedule, Part I, Section IX, Item No. 37 Constitution of Pakistan (1973), Article 185 (3), the leave of appeal for imposing excise duty on the corrugated board was granted to consider the argument that certain constitutional petitions. The High Court has upheld this restriction. Such disputes had to be resolved, as there was a dispute of central excise duty on the corrugated board and the opinion of the High Court under Part I of Article 37, Section IX, Central Excise and the first schedule of the Salt Act 1944.
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