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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: GOVERNMENT OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad and 3 others VS Respondent: SANDOZ (PAKISTAN) LIMITED, BAHRIA COMPLEX, KARACHI
Court Name: Supreme Court of Pakistan Judge(s): Nazim Hussain Siddiqui, Abdul Hameed Dogar Title:GOVERNMENT OF PAKISTAN through Additional Secretary, Ministry of
Finance, Islamabad and 3 others vs SANDOZ (PAKISTAN) LIMITED, BAHRIA COMPLEX, KARACHI Case No.: Civil Petition for Leave to Appeal No, 62-K of 2000 Date of Judgment:2000-07-24 Reported As: 2003 SCMR 1155 Result: Leave granted Judgment ORDER ' NAZIM HUSSAIN SIDDIQUI, J.---Respondent-Sandoz (Pakistan) Limited is manufacturer of product called `Leucophor'. It is alleged that the goods produced under above name were being cleared by the Excise Department without any demand of excise duty and, after lapse of many years, Central Excise Department classified said product under Entry No,4.3 of the 1st Schedule to the Central Excise and Salt Act, 1944. Excise Department set up a claim for excise duty payable thereon. Leave to appeal is granted to consider the following:-- (i) As per Entry No,4.3 glazes, lusterers, lacquers and polishes and their ancillaries in any form fall within the ambit of said entry and such are chargeable to excise duty and whether leucophor being of this category also falls within the scope of said entry. (ii) Whether the respondent contravened rules 7, 9, 52, 236 and 238 of Central Excise Rules, 1944? (iii) Whether `Leucophoe and Tenophal CBS-X' are comparable commodities and are to be treated alike?