Law: Central Excise Act, (I of 1944)

Section: 3,FirstSched

Law: Civil Procedure Code (V of 1908)

Section: 11

Law: Constitution of Pakistan, 1973

Section: 199

(Central Excises Act (I of 1944)].....S 3 & First Sched., Item No.04.05---Constitution of Pakistan (1973), Art.199---Civil Procedure Code (V of 1908), S.11---Constitutional petition---Res judicata, principle of---Applicability---Levy of duty---Petitioner had challenged the levy of duty on the same items which were subject to duty in another Constitutional petition and it was not the petitioner's case that the said products were not covered by item No.04.05 of the Schedule to the Central Excises Act, 1944---Constitutional petition, being barred by res judicata, was dismissed by the High Court. ORDER The petitioner appears to be aggrieved by the order in revision, dated 27-7-1991, whereby the respondent No.1 dismissed the revision application moved by the petitioner, calling in question the levy of Central Excise duty on white cleaners and starlight cleansers, manufactured by them as detergents subject to levy of Central Excise duty under Item No.04.05.B of the First Schedule to the Central Excise Act. By way of necessary background it may be stated that initially Central Excise duty on the aforesaid goods was claimed by the respondents under the then Item No.23 of the Schedule under the category of soaps. The petitioner had questioned the respondents' demand through a Civil Suit No.233 of 1966 before the IIIrd Senior Civil Judge First Class, Karachi, which was decreed on 13-5-1982 and the product manufactured by the plaintiff/petitioner was found not to come within the definition of soap contained in Item No.23 of the then Schedule to the Central Excise and Salt Act. It seems that though the judgment of the Civil Court was not questioned by the respondents in appeal and had become res judicata, the law was subsequently changed and a new Item No.29 was provided in the…

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