Law: Central Excise Act, (I of 1944)

Section: 2

(Central Excise Act (I of 1944)]......Ss 2(25) & 3---Manufacture---Definition---Cutting-to-size of tin plates in order to make tin canes---Levy of duty on process of cutting-to-size of tin plates---Validity---Definition of "manufacture" as given in S.2(25) of Central Excise Act, 1944 would include numerous processes incidental as well as ancillary to manufacture of final product---Cutting into size was an essential process for achieving final product---No Can could be produced without cutting of tin to required size---Such process would fall within definition of "manufacture" being incidental to manufacture of final product---Excise duty had rightly been levied. Collector of CE & ST (Central) Karachi v. Hilal Steel Industries (Pvt.) Ltd. 2001 PTD 3945 and Assistant Collector of Central Excise and Land Customs v. Orient Straw Board and Paper Mills Ltd. PLD 1991 SC 992 distinguished. ORDER SARDAR MUHAMMAD RAZA KHAN, J.---Messrs Super Can seek leave to appeal against the order, dated 23-9-2003 of a learned Division Bench of Sindh High Court whereby their Special Central " Excise Appeal No.58 of 2003 was dismissed, upholding the order, dated 26-7-2003 of the learned Customs, Excise and Sales Tax Appellate Tribunal, Karachi. 2. Brief facts of the case are that the petitioner was engaged in the licensed manufacture of metal containers under the name and style of Messrs Super Can. After the expiry of licence in June, 1998, the manufacture of tin containers was stopped, whereafter, it got engaged into cutting the tin plates to size and with the said cut-to size tin plates it got the containers manufactured from other licensed manufacturers, according to the specifications of its own customers. 3. Central Excise Authorities conducted a raid at their premises and spotted empty metal containers which the petitioner had got manufactured for its customers from Messrs S.S. Cans, Orangi Town, Karachi Excise duty was levied upon such cutting to size of tin plates considering the same to be a "manufacture" within the contemplation of section 2(25) of the Central Excise Act, 1944. All the forums, mentioned earlier, upheld such levy of excise duty. 4. Section 2(25) of the…

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