Law: Central Excise and Salt Act, (I of 1944)

Section: 3,3B

(Central Excises and Salt Act (1 of 1944)].......S 3- " Vacuum flasks"-Held, manufactured goods and come within purview of S. 3. (b) Interpretation of statutes----- ----Provision of fiscal statutes imposing a tax or conferring power of imposing tax-To be given Its proper effect-Provision capable of more than one meaning-­Meaning favourable to subject to be accepted. (c) Central Excises and Salt Act (1 of 1944)--Ss. 3 & 3-B read with First Schedule, item 40-" Vacuum flask"-Component parts of vacuum flasks separately tax3d @ 10% ad valorem-" Vacuum flasks" themselves also taxable as finished product. ORDER TUFAIL At_t A. RAAMAN, C. J.-The petitioners in this case, Messrs Star Vacuum Bottle Manufacturing Company, are engaged in the making and marketing of vacuum flasks under the trade name of Star Vacuum Flasks and they challenge the validity of the recovery of Excise Duty thereon. These flasks are made by assembling together three components respectively made out of tin, plastic and glass each of which is itself an excisable item of goods being chargeable to duty at the rate of 10 % ad valorem. The petitioners claim that they buy these items ready made after duty has been paid upon them and merely assemble them together to make the final product which they market. The first conten­tion of the learned counsel who appears for the petitioners, Mr. Khalid Ishaque, therefore, was that vacuum flasks not being expressly mentioned in the schedule to the Central Excises and Salt Act no duty was payable thereon and the claim of the authorities that it comes under item 40 "glass and glassware all sorts" is incorrect. It is true of course that vacuum flasks are not mentioned in the Schedule and I am clearly of the opinion that the expression "glass" and "Glasswares all sorts" does not cover vacuum flasks and in deed the learned Deputy Attorney-General conceded as much. The authorities, however, do not claim duty on vacuum flasks as being comprised in this item; in the relevant part of the letter dated 9th August 1969 of the Collector upon which reliance was placed for showing that they are so claiming reads thus "Vacuum Flasks and bottles manufactured by you are liable…

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