1989 PLP 1500 (MLD)
Messrs HAMDARD DAWAKHANA‑‑-Petitioner Versus COLLECTOR OF CUSTOMS-‑‑Respondent
| Citation | 1989 PLP 1500 (MLD) |
| Forum / Court | Additional Secretary, Government of Pakistan, Ministry of Finance Sind |
| Bench Members | G. A. Jahangir, Additional Secretary |
| Parties | Messrs HAMDARD DAWAKHANA‑‑-Petitioner Versus COLLECTOR OF CUSTOMS-‑‑Respondent |
| Primary Law | Central Excises and Salt Act (I of 1944)‑‑ |
Q1: What are the key laws and sections cited in 1989 PLP 1500 (MLD)?
This judgment primarily cites: Central Excises and Salt Act (I of 1944)‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1989 PLP 1500 (MLD)?
The case was heard and decided by the Additional Secretary, Government of Pakistan, Ministry of Finance Sind bench comprising: G. A. Jahangir, Additional Secretary.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1989 PLP 1500 (MLD) (Messrs HAMDARD DAWAKHANA‑‑-Petitioner Versus COLLECTOR OF CUSTOMS-‑‑Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Munawar Ghani for Petitioner.
Headnotes / Summary
‑‑‑First Sched., item No. 04.04(B)‑‑Excise levy‑‑Classification and valuation of products as medicines‑‑Legality‑‑Composition and use of goods in question showed that they were primarily for the care of a part of the female body and did not contain sufficiently high level of active ingredient to be regarded as having primary therapeutic or prophylactive effect to classify them as medicines appropriate Heading therefore for the purpose of excise levy is item No.04.04 (B) of First Schedule of Central Excises and Salt Act of 1944‑‑Case was thus remanded to Authority for re‑calculation of the amount due; in consultation with the applicants.
Judgment & Decree
Revision No. 3/30‑Rev. of 1985, decided on 15th May, 1988. ‑‑‑First Sched., item No. 04.04(B)‑‑Excise levy‑‑Classification and valuation of products as medicines‑‑Legality‑‑Composition and use of goods in question showed that they were primarily for the care of a part of the female body and did not contain sufficiently high level of active ingredient to be regarded as having primary therapeutic or prophylactive effect to classify them as medicines appropriate Heading therefore for the purpose of excise levy is item No.04.04 (B) of First Schedule of Central Excises and Salt Act of 1944‑‑Case was thus remanded to Authority for re‑calculation of the amount due; in consultation with the applicants. Munawar Ghani for Petitioner. This revision application is directed against Order‑in‑Appeal No. 7 of 1985 dated 24th February, 1985 passed by the Collector Central Excise and Customs (Appeals) Southern Zone, Karachi.
2. The issues raised in this case are about the classification and valuation of the. two products manufactured by Messrs Hamdard Dawakhana, Karachi namely, Zamad‑e‑Shabab and Rumani. Mr. Munawar Ghani, Advocate, appeared for hearing on.. 28th January, 1988 at Karachi and reiterated the arguments advanced by them at the appellate and original stages. The department was represented by Mr. Mairaj Rasool, Superintendent Karachi Collect-orate of Central Excise and Customs. I have examined the record of the case and the submissions 1 made by the applicants. The composition and the use of the goods in question show that they arc primarily for the care of a part of the female body and do not contain sufficiently high level of active ingredient to be regarded as having primary therapeutic or prophylactive effect to classify them as medicines. The appropriate heading therefore for the purpose of excise levy is item No.04.04 (B) of the Ist Schedule to the Central Excises and Salt Act, 1944. However their contention that the prices varied in the market and their product Zamad-e-Shabab was exported during the period from 6th June, 1978 to 8th October, 1984 and as such the demand is to be reduced by amount thus involved. The case is accordingly remanded to the Deputy Collector, Central Excise, Karachi for recalculation of the amount due in consultation with the applicants. Case remanded. M. B. A./625/R Case remanded.