Law: Central Excise Rules, 1944

Section: 53

(Central Excise Rules, 1944)].......Rr 53 & 53 B [before substitution of R.53 B in the Rules] Manufacture of soft drink by a beverage company Crown cork of a soft drink Not a "raw material" Manufacturer , was required to maintain record of "raw material" and not packing material Crown cork being not used in the manufacturing in aerated water but was only required at the time of packing of bottles, manufacturer could not have been asked, prior to the substitution of R. 53 B of the Central Excise Rules, 1944 to have kept record of the crown corks. Messrs Shahi Bottlers Ltd., Lahore v. Government of Pakistan and others PLD 1976 Lah. 1584 distinguished. ORDER This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 has been filed by Adil Beverage Company (Pvt.) Limited which is manufacturer of foreign brands, soft drinks. The Central Board of Revenue by virtue of Notification bearing No. 338(K)/66, dated 7 4 1966 in purported exercise of its powers under rule 53 of the Central Excise Rules, 1944 specified that all manufacturers shall maintain daily stock account of the raw material. Underneath the notification, one of the notes given require, a separate record to be maintained of bottles, 'crown corks and other raw material. 2. The case of the petitioner is that since the crown corks is not raw material for production of irriated water but is a packing material, the Central Board of Revenue had no jurisdiction to require the petitioner to maintain a register relating to crown cork. 3. Mr. Zaheer Ahmad Khan, learned counsel for the petitioner has re iterated that crown cork is a part of packing material and not raw material and as such the petitioner was under no obligation to keep the record of consumption of crown cork prior to 3 7 1985 when rule 53 B Was added under which every. manufacturer was required to maintain daily…

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