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SETHI STRAW BOARD MILLS LTD. versus PAKISTAN


Central Excise and Salt Act 1944 Section 2 (d), (f) & 3; First Schedule Section IX, Part I Constitution of Pakistan (1973), Article 185 Expression Exhaustible Equipment Glazed paper board and Glazed chip board, even if there is no exterior goods The process involved in making the Glazed Paper Board and Glazed Chip Board will include the remaking and rendering process. The original product and, therefore, its implementation by it were covered under section 2 (f), the Central Excise and Salt Act 1944 and were thus incorporated in the scope of production as section 3 of the Act. Like the articles produced under the paper, they fall into every category of paperboard on which they will fall under item 37 of the first scheduled sheets of paper and glazed chip boards of the Act, so prepared, Appreciated

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