MESSRS ROSE COLOR LABORATORIES AND NAYAB NO.(1) (PVT.) LTD. THROUGH DIRECTOR versus GOVERNMENT OF PAKISTAN THROUGH CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI
Sections 19 and 196 Notification Section R124 (I) / 1990, dated 13 12 1990 The conditions imposed by the exemption notification in the import duty, on the import of film processor and printer processor under the provisions of notification section R1284 (I) / 1990. Exception is sought. Officials of the 13th 13th 1990 denied the information that the importer had not obtained industrial license from CCI & E and the machinery was classified under the PCT Heading endorsement for exemption purposes. Therefore, the machinery must be manufactured locally and powered by electricity. Apparatus and imported equipment for use in any industrial process was installed electrically in the Color Photo Processing Laboratory, which was an approved industrial unit, with the exception of such equipment and equipment in accordance with Notification R1284 (I). Deserved. ) / 1990, dated 13 12 1990 The administration failed to identify any provision in the notification that led to an importer seeking industrial license from CCI & E and / or any PCT headings. Under the machinery of classification, no exemption will be allowed in the circumstances
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