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GOVERNMENT OF PAKISTAN versus KOHINOOR INDUSTRIES LIMITED


Production Capacity (Cotton Fabric) Rules First Schedule, Item No. Central 51 Central Excise and Salt Advertisement (of 1944 of), Section (1) Constitution of Pakistan (1973), Article 185 Respondents who weighed during the specified period. Production-based duty compensation: Capacity is produced in the same amount of synthetic fabric instead of cotton fabric on which the excise duty was paid by the respondents. Adjustment in excise duty exported on synthetic fabric should be allowed. Vert upheld the High Court decision and in the circumstances dismissed the appeals of the department.

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