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Supreme Court of Pakistan 2023 Central Excise Act (I of 1944)

2023 PTD 1635

Exemption from excise duty
FEDERAL BOARD OF REVENUE
Appellant
VS
DEWAN SALMAN FIBER LTD. AND OTHERS
Respondent

Case Laws / Head Notes / Paras

Manufacturer of polyester staple fiber (PSF) in North-West Frontier Province (now Khyber Pakhtunkhwa)— Exemption from excise duty on raw materials mono-ethylene glycol (MEG) and pure terephthalic acid (PTA)—Removal of—Legality— Whether SRO 531/88 came within the ambit of section 6 of the Protection of Economic Reforms Act, 1992—[Per Munib Akhtar, J: SRO 531/88 amended a general exemption notification issued under the Central Excises Act, 1944 (‘1944 Act’), SRO 555(I)/79 dated 28.06.1979 (“SRO 555/79”)—Effect was to grant complete exemption from excise duty in respect of the manufacture of PSF—Now, before this notification (i.e., SRO 531/88) was issued, the position was that even under SRO 555/79 the manufacture of PSF was li...