Law:

Section:

Central Excises and Salt Act (I of 1944)--Ss. 2 (d), (f) & 3; First Sched. S. IX, Part I---Constitution of Pakistan (1973), Art. 185---Expression "excisable goods"---Glazed Paper Board and Glazed Chip Board whether not "excisable goods"---Processes applied to make Glazed Paper Board and Glazed Chip Board would include the process of re­making and re-conditioning the original products and, therefore, the processes applied in that behalf were covered by S. 2 (f), Central Excises and Salt Act, 1944 and were thus included within the scope of "manufacture" as visualized by S. 3 of the Act---As the manufactured articles fell within the category "Paper Board all sorts" they were covered by item 37 of the First Sched. of the Act--­Glazed Paper Board and Glazed Chip Board so manufactured thus, fell within the definition of expression "excisable goods". Collector, Central Excise and Land Customs v. Sethi Straw Board Mills Ltd. Civil Petition No. 275 of 1988; Pakistan v. Civil and Military Press Ltd. PLD 1991 SC 619; Oxford English Dictionary, Vol. X, p. 451; The Concise Oxford Dictionary, Seventh Edn. pp. 23, 1012; Chambers 20th Centuary Dictionary, New Edn. pp. 30, 1236; Stroud's Judicial Dictionary, Fourth Edn., Vol. l p. 109 & Vol. 5, p. 2579; Burnnet v. Great North of Scotland Railway, 54 L QB 539 and The American Heritage Dictionary of the English Language pp. 33, 1233 ref. JUDGMENT SAAD SAOOD JAN, J: --This is an appeal by special leave from the judgment dated 15-1-1976 of the Lahore High Court, whereby in Constitutional jurisdiction the petitions filed by the appellants were partly dismissed. 2. The appellant was manufacturer of Glazed Paper Board and Glazed Chip Board in 1971. It received notices from the Inspector, Central Excises and Land Customs, Rahwali Sector, Gujranwala Cantt. on 21-6-1971 and 11-8-1971 to pay excise duty on these products. It represented against the issuance of notices to it before the departmental authorities and challenged the legality of the levy but without any success. It then filed Constitution petitions in the High Court. These were dismissed by a learned Single Judge in so far as the said products were concerned. It has now…

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