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

Section: 2(f),FirstSched,3(1)

[Central Excises and Salt Act (I of 1944)]........S 2 (f) & First Sched.--Word "manufacturer"--Meaning, scope and import of-­ Nylon chips whether chargeable to duty--Word "manufacture" would include any process incidental or ancillary to the completion of a manufactured product-­ Preparation of Nylon chips is a process incidental or ancillary to the manufacture of Nylon guts--Nylon chips were in a state fit to be sold and were in fact sold-­ Nylon chips being plastic material would be chargeable to duty under First Sched. to Act 1 of 1944. Superintendent of Central Excise, Lyallpur v. Ch. Faqir Muhammad P L D 1959 SC 103 and Pakistan v. Mohammad Aqil P L D 1960 SC 4 rel. (b) Central Excises and Salt Act (I of 1944)? ---S. 12-A--Constitution of Pakistan (1973), Art. 199--Levying of duty on same material at more than one stage not prohibited under the Act--Multiple duty-­Exemption from--Federal Government and Central Board of Revenue could exercise reserved powers for relieving manufacturer of multiple duty--No Court or authority except those specifically empowered could decide to or 'In fact grant exemptions--Such power having been conferred on a designated statutory authority, Court could not substitute itself for determining the time or conditions on which such exemptions could be granted. (c) Central Excises and Salt Act (I of 1944)-- ---S. 3 (1) & First Sched. item 32--Central Beard of Revenue's Circular dated 6th February, 1975--Excise duty, exemption from--Requirements--Continuity of manufacturing process, a prerequisite for exemption-=Exemption from levy of excise duty related to cylindrical nylon chips produced during process of manufacture of nylon yarn from capro-lactum used in the manufacture of such yarn during the same continuous process and themselves being not manufactured goods, were not liable to Central Excise Duty --Such exemption was granted to facilitate continuity of manufacturing process and during that process production of more than one excisable goods--Where, there was no continuity during process of manufacture as nylon chips were dried, weighed, scaled, packed and shifted to an independent section of storage for sale, such…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492