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NOORANI COTTON CORPORATION versus GOVERNMENT OF PAKISTAN

Central Excise and Salt Act 1944 Section 3 (1) and Schedule I, Part 1, Item No. 4 Constitution of Pakistan (1973), Article 199 Notification No. SRO 136 (1) / 70 dated 29, 1970 Responsible for fulfilling. Excise duty is similarly self-imposed on non-essential oils, even if the items of the Central Excise and Set Act 1944 are violated, applicable to the duty of items, it must be related to the loss, dirt or meeting of the oil. Be related The oil cannot be described as a part of the essential product, the vegetable essential oil, because it does not fall into the waste of the vegetable oil preparation process because of its exterior, Because it cannot be targeted. According to the Excise Duty Authority, no SRO 136 (1) / 70, 269 1970, which made excise duty binding on oil waste like imposing self-duty on non-essential oils. The provisions of the Central Excise A nd Salt Act, 1944, and so on, with no legal authority nor any legal effect. female advocates from Murree lawyer