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

Section: FirstSched

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises and Salt Act (I of 1944)]........First Sched., Item 04.04-A---Constitution of Pakistan (1973), Art.l99--­Classification of goods for purposes of taxation---Determination of---High Court, not to determine such classification normally---Where, however departmental approach was based on patently fallacious considerations, Court would be free to draw its own conclusions. Classification of goods, for the purposes of taxation, is a mixed question of fact and law and has to be determined by the Revenue in a proper, just, fair and lawful manner. Whether a particular article falls under a specific item under a fiscal statute presents no difficulty once the article is found to be in circulation and involves acceptance, in the trade and in common parlance, in a particular sense. Such popular meaning should, undoubtedly commend itself to the Revenue. Likewise, if an article is included, classified and clearly put in a distinct entry no problem arises for neither the express classification nor the basis thereof is, speaking generally, open to question. Difficulty, however, arises where the item is either purported-to be taken out from the standard or specific item in the Tariff Schedule and consigned to the residuary heading, involving higher duty, or placed, by invoking extraneous aids of interpretation, into some other classification, again involving a higher tax burden. Normally, it is not for the Court to determine such classifications and the matter, as a rule, should, where necessary, be referred back, for due correction. But where the departmental approach is based on patently fallacious considerations or a charge to higher duty is foreign to due and proper determination on the subject, the Court would be free to draw its own conclusions in order to make necessary declaration. (b) Central Excices and Salt Act (I of 1944)--- ---First Sched. item 04.04-A---Product "wet tissues" was neither "spray" nor "toilet paper" and thus would not fall under item 04.04 of First Sched of Central Excises and Salt Act, 1944---Classification of "wet tissues". under the heading 04.04-A in the First Sched. of Act I of 1944 was thus per se bad. (c) Central Excises and…

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