Law: Central Excise Rules, 1944

Section: 96,

Law: Central Excise Act, (I of 1944)

Section: 2(19)

[Central Excise Rules, 1944)].......R 96-ZZL ---Central Excises Act (I of 1944), Ss.2(19), 3, 3-C,3CC, 4 & 35 & First Sched.---Excise duty, levy of ---Assessee engaged in manufacturing polypropylene bags had contended that strips used in manufacturing bags as raw material, were not excisable as same did not fall in Hdg.54.04, Chap.54 of the First Sched. Of the Central Excises Act, 1944---Validity--Such strips were liable to be assessed for payment of excise duty under R.96-ZZL of Central Excise Rules, 1944---Strips having been claimed to bean "intermediary product" being vendible and having a distinct entity fell within scope of excisable goods--Rule 96-ZZL of Central Excise Rules, 1944, was not violative of Ss.3-CC & 4 of the Central Excises Act, 1944---Polypropylene strips being capable of being sold, the mere fact that they were not end products, was not enough to save them from levy of excise duty. Commissioner of Income-tax (Central), Karachi v. Messrs Fakir Cotton Ginning and Pressing Industries Limited, Gambat and another 1991 PTD 573; Commissioner of Sales Tax v. Crescent Pak Soap and Oil Mills Ltd. 1986 PTD 238; Messrs Central Insurance Company and others v. The Central Board of Revenue, Islamabad and others 1993 SCMR 1232; Messrs Kohinoor Raiwind Mills Ltd. and another v. Central Board of Revenue and others 2000 PTD 3351; Adil Polyproplylene v. The Federation of Pakistan and others 1997 MLD 2189; Sh. Fazal Elahi v. Federation of Pakistan and 3 others 1988 MLD 524; Nazim Poly Sack Limited and 5 others v. The Federation of Pakistan and others PLD 2000 Lah. 302 and Sh. Fazal Elahi v. Federation of Pakistan and 3 others 1988 MLD 524 ref. ORDER MUHAMMAD YUNUS SURAKHVI, J.---This appeal byway of leave of the Court, has been directed against the judgment passed by the High Court on 25-3-2000, whereby the writ petition filed by the appellant herein was dismissed in limine. 2. The necessary facts, giving rise to the present appeal, are that the appellant is a Public Limited Company and is engaged in manufacturing and production of polypropylene bags in Industrial Estate Mirpur. The case of appellant is that the production of bags is achieved…

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