Law: Civil Procedure Code (V of 1908)

Section: 115

Law: Displaced Persons (Compensation and Rehabilitation) Act, 1958

Section: 30

[Central Excises and Salt Act (I of 1944)]......S 12-A(1)--Constitution of Pakistan (1973), Art.185(3)--Wet-and impregnated tissues--Assessment in terms of Excise and Tariff, Item No.04.04--Legality-­Goverament through Notification dated 3-6-1989, issued under S.12-A of Central Excises and Salt Act 1944, had provided perfumed tissue papers under a separate entry under Item No.04.04-F, providing 10% ad valorem excise duty in place of, 39% which was claimed by petitioner/official--From the date of said notification there was no controversy as to the excise tariff item under which perfumed tissue papers fell--Controversy relating to present case, however, related to period prior to the said notification--Goods in dispute did net fall under Excise Tariff, Item No.04.04 or 04.04-A or 04.04-F as the case was not covered by any of the items specified therein--Leave refused. ORDER AJMAL MIAN, J.--Leave to appeal is sought from the judgment dated 14-9-1989 passed by a Division Bench of the High Court of Sindh in Petition No.1644 of 1987 filed by the respondent, allowing the same and declaring that the tissues involved even though wet and impregnated remained tissues and did not become another commodity such as perfumery or toilet preparations in terms of Excise Tariff Item No.04.04 and, therefore, were not liable to be assessed under the above item. 2. The facts to be noted are that the respondent in or about 1982 installed a plant for manufacturing "wet tissues" upon receipt of four licences for "Sanitary Napkins and Wet Tissues", and "Tissue Paper and Wet Tissues". The respondent on or about 9-8-1984 addressed a letter to the Central Board of Revenue for seeking exemption from the Central Excise duty on their preparation "Wetty" (wet tissues). While the respondent's above representation was still pending, they received inter alia show-cause notice dated 10-10-1984 from the Deputy Collector, Excise and Land Customs, Karachi, claiming Central Excise duty at 39% plus 7% Sales Tax. In response to the above show-cause notice, respondent appeared before the Deputy Collector, Central Excise, who after hearing them by his order dated 2-12-1985, held that the disputed products…

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