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Citation: 1972 PLD 210
Court: Sindh High Court
Year: 1971
Decision Date: 1971-12-31
Parties: MESSRS STAR VACUUM BOTTLE MANUFACTURING, Co. LTD. vs COLLECTOR OF JUDGMENT
Case cited as PLD 1972 Karachi 210
Court Name: Sindh High Court Judge(s): Abdul Qadir Sheikh, Tufail Ali A. Rehman Title:MESSRS STAR VACUUM BOTTLE MANUFACTURING, Co. LTD. vs COLLECTOR OF JUDGMENT Reported As: PLD 1972 Karachi 210 Result: Petition dismissed Judgment JUDGMENT TUFAIL At_t A. RAAMAN, C. J.-The petitioners in this case, Messrs Star Vacuum Bottle Manufacturing Company, are engaged in the making and marketing of vacuum flasks under the trade name of Star Vacuum Flasks and they challenge the validity of the recovery of Excise Duty thereon. These flasks are made by assembling together three components respectively made out of tin, plastic and glass each of which is itself an excisable item of goods being chargeable to duty at the rate of 10 % ad valorem. The petitioners claim that they buy these items ready made after duty has been paid upon them and merely assemble them together to make the final product which they market. The first conten--tion of the learned counsel who appears for the petitioners, Mr. Khalid Ishaque, therefore, was that vacuum flasks not being expressly mentioned in the schedule to the Central Excises and Salt Act no duty was payable thereon and the claim of the authorities that it comes under item 40 "glass and glasswa re all sorts" is incorrect. It is true of course that vacuum flasks are not mentioned in the Schedule and I am clearly of the opinion that the expression "glass" and "Glasswa res all sorts" does not cover vacuum flasks and in deed the learned Deputy Attorney-…
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