Law: Central Excise Act, (I of 1944)

Section: 4

(Central Excises Act (I of 1944)]......S 4(2)---Determination of value for the purposes of duty---Taxes referred to in S.4(2), Central Excises Act, 1944 meant the taxes other than the excise duty which was imposable independently under the charging provisions of Central Excises Act, 1944---Excise duty could not be treated as part of "retail price" for the purpose of calculation of duty of excise payable under the Act. Collector of Customs v. Messrs Shezan International Limited and others C.A. No.61 of 1998; C.A. No.41 of 1998, Civil Petitions Nos. 1527-L to 1530-L and 1576-L to 1579-L of 2000; Pakistan Beverage Limited v. Federation of Pakistan and others Constitutional petition No.D-1926 of 2002, dated 14-1-2005 and Messrs Luckey Cement Limited v. C.B.R. and others W. P. No.1144 of 1997, dated 25-5-2001 ref. ORDER NASIM SIKANDAR, J.---In this Constitutional petition following prayer has been made. "In view of the above, it is most respectfully prayed that interpretation given by the Respondents in section 4(2) of Central Excises Act, 1944 may kindly be declared to be illegal and without lawful authority. It is further prayed that the letters, dated 4-8-1998 and 8-9-1998 issued by the respondent No.4 may also kindly be declared illegal and without legal authority. It is further prayed that Central Excise General Order No.14/6 may also kindly be declared illegal and without lawful authority." 2. The issue if excise duty is to be treated as part of "retail price" for the purpose of levy of excise duty payable under the Central Excises Act, 1944 has been considered by us in our judgment, dated 8-2-2005 passed in C.A. No.61 of 1998 etc. re: Collector of Customs v.…

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