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DEPUTY COLLECTOR OF CENTRAL EXCISE AND LAND CUSTOMS, PESHAWAR versus PREMIER TOBACCO INDUSTRIES LIMITED, PESHAWAR

Central Excise and Salt Act 1944 Section 4 (2) Central Excise Rules, 1944, Art 9 and 52 Constitution of Pakistan (1973), Article 185 (3) Excess Excise Duty Manufacturers selling cigarettes of the same brand in different brand of packing manufacturers Were. Economy due to inferior packing material determines lower retail price for cigarettes, while other types demand higher duty on the assumption that the brand and quality of cigarettes offered for sale in different types of packing There was one. The manufacturers adopted two different retail prices for the same brand, and as such, were obliged to pay excise duty at a higher retail price. The appeal of the argument was allowed, despite the cigarettes contained in the economic pouch being marked as economical, those who were wrapped in cellophane, while the economy pouch was not so wrapped and thus in the cost of packing. The difference will not change the brand or the variety and thus it can be assessed at the higher rate set by the rules of the Central Excise Rules 1944. best advocate from Bagh lawyer