COLGATE PALMOLIVE PAK. LTD. versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL
Sections 19, 32 and 196 Section RO 487 (I) / 94, dated 96 1994, Item No. 19A [as filed by Section R885 (I) / 94] PCT HDS 1513 2100 and 1513 2900 Palm / RBD Colonel Oil, Duty Entitlement Appellant (Soap and Toilet Soap Manufacturer) imported RBD Palm Cornell Oil, which shows that Palm is listed under Colonel Oil. PTCHDG was further divided into two HDGs namely 1513 2100 Crude Oil and 1513 in 2913 for 2900 others imported by Appellant would fall into the category of non-crude oil. Exception manual at import B did not dispute the Appellate Tribunal had already allowed the appeals on the same question was no theft and abuse. The Declaration High Court upheld the appeal in the circumstances
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