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MESSRS MORO TEXTILE MILLS LIMITED THROUGH CHAIRMAN versus CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 2 OTHERS


Fiber cans during the period set out in section R484 (I) / 92, section 13 (1) section RO 484 (I) / 92, dated 14 5 1992 1992 and section R 484 (I) / 92. Issuing installation certificates by a competent authority in the Import Nominees' area does not claim to be exempt from duty and tax on such items as the main plant is imported separately from another country one year after import. Is gone Plant a plant because of financial difficulties, or they may choose to import a specific product needed for their plant from a different manufacturer located in another country because it may indicate that it is the same or better or different quality section. R has not imposed any such restrictions. The definition of machinery used in section RO on the importation of such items included appliances, apparatus and parts of its fiber cans and components, which are a component of the machinery. Under Section R, the exemption of exemption for goods imported during the period of exemption was erroneously rejected under the extension definition of exempt machinery.

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