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7-UP MANUFACTURERS versus FEDERATION OF PAKISTAN


Excise Duty on Production Capital (Eroded Waters) Rules 1990 R7, Proviso Central Excise and Salt Act (I 1944), Section 3 (4) Petitioner's Excise Duty Levy operating a plant for production of aerated water under a franchised ? Through foreign manufacturers, like all other manufacturing units that own a franchise from foreign companies, they were obliged to pay excise duty at the same rate on the basis of productivity, but the applicant paid more of the duty only on that basis. Was asked to do. Last year, when excise duty was being levied on actual production and not on production capacity, the applicant had paid more of the duty, so much money was paid under the Production Capital (Extended Waters) Rules of 1990 Excise Duty R7. Was asked to do. , Which required that if a manufacturer had paid more in excise duty and sales tax in the last financial year, that duty would still have to be paid more in the future. It was less likely to work on the basis of its production capacity once all manufacturers of foreign brands were charged a certain amount of production-based duty, operating under similar conditions under the foreign companies' franchise. The applicant could not be asked to pay the duty. More than that, its competitors are receiving only because in the past year when the excise duty system was not practiced at production capacity, it paid more to supply R7 to excise duty on production capacity. The (Eroded Waters) Rules, 1990, under which the applicant was hereby appointed

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