Law: Central Excise Act, (I of 1944)

Section: 3,3C,4,Sched,Preamble

[Central Excises Act (I of 1944)].........Ss 3, 3-C, 4 & Sched.---Central Excise Rules, 1944, R.96-ZZI.--­S.R.O. 710(1)/94, dated 13-7-1994---Constitution of Pakistan (1973), Art.185(3)---Levy of excise duty on strips of Polypropylene---Leave to appeal was granted by Supreme Court to consider as to whether excise duty prescribed on ad valorem basis under Ss.3, 3-C & 4 read with Sched. of the Central Excises Act, 1944, could be charged and ,recovered as a consequence of S.R.O. 710(1)/94, dated 13-7-1996 and R.96-ZZL of the Central Excise Rules, 1944 on an intermediary product; that whether polypropylene strips fell within the definition of goods and whether the excise duty could be recovered without holding any enquiry as to whether a product was "goods" or not. (b) Central Excise Rules, 1944--- ----R.96-ZZL---Central Excises Act (I of 1944), Preamble ---S.R.O. 710(1)/94, dated 13-7-1994---Polypropylene strips ---Exicse duty---Levy--­Provisions of R.96-ZZL, Central Excise Rules, 1944 was neither outside the scope of Central Excises Act, 1944 nor in conflict with the same nor transgressed the limits circumscribed by the Act---Excise duty, therefore, could be charged and recovered as a-consequence of S.R.O. 710(1)/94, dated 13-7-1994 and R. 96-ZZL of the Central Exicse Rules, 1944 on the strips of polypropylene as laid down therein. (c) Central Excises Act (I of 1944)--- ----S.3 & Sched.---Polypropylene strips--.-Excise duty---Levy--Expression "goods" having not been defined in the Central Excises Act, 1944, it was to be presumed that the expression had been used in its ordinary dictionary meaning i.e. an item which could be bought and sold in the market---Act having provided definition of "excisable goods" and having regard to its definition of "excisable goods" and having regard to its definition and also the spirit of the charging S. 3 which created a charge on all "excisable goods", expression "goods" in S.3, Central Excises Act, 1944, was to be interpreted and looked into with reference to "excisable goods"--­Granules/chips on their own are goods within the meaning of "excisable goods" and so also the bags which were manufactured through a process…

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