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COLLECTOR OF CENTRAL EXCISE AND SALES TAX, PNCA, RAWALPINDI versus PAKISTAN OILFIELD LTD., RAWALPINDI


Section RO 344 (I) / 2000, Dated 17 6000 Section RO 94 (I) / 2002, Date 13 2 2002 PCT Headings 2711 1100, 3814 0000 and 2710 0039 Short Payment of Solvent Oil Levy Central Duty `Solvent The oil was allegedly based on the fact that the respondents were paying the duty of treating the product under PCT Heading 2711 1100 while the correct heading was 3814 0000 Collector Central Excise. Had to rate the product. Under the heading 3814 0000, the appellate tribunal found that the said product was to be classified under heading 2710 0039 and the collector's order would be amended according to which additional duty and penalties were also exempted. The product under consideration was in the form of liquid y Submission of the said product under the notification 3814 0000 of the PCT on Notification Section R 344 (I) / 2000, dated 17 6 2000, the Tribunal followed the decision of the Central Board of Revenue. Paragraph, the history of which is any interpretation offered by CBR in the year 9 2001. Legal judgment cannot be regarded as controversial by a forum from which a decision can be made whether a CBR judicial decision affected the merits of this case by a judicial or a judicial decision. The High Court accordingly had allowed the appellate tribunal to appeal the appeal with the direction of deciding the appeals. Without being affected by the CBR decision made by the respondents

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