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MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE versus FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE, ISLAMABAD AND 4 OTHERS

Sections 18, 18A and 25 Constitution of Pakistan (1973), Article 199 Assessed as a complete unit of imported machine and equipment 5 Mechanisms responsible for customs duty, responsible for customs assessment group Was sent to the conclusion that import machines and apparatus do not constitute a single unit petition Dependency accuracy relied upon by the applicant The trade invoice described the machinery as a complete sugar dissolving system What was And whenever there is a set of machines, nothing related to the process of drinking was said to consist of individual components that were intended to create a specific function under heating, each machine having different titles according to its individual function. Duty must be charged at the rate set for such defined function, irrespective of the different rates of duty provided under. Under one of the titles, a set of machines was not clearly appreciated, then according to note No. 4 of Chapter XVI of the Consolidated Customs Tariff and Trade Control, each machine of the set was assigned the appropriate title for its functions. This was to be assessed under. The whole set of machine working collectively under no title was clearly appreciated; each machine had to be reviewed under the title itself, which was appropriate for the task that the relevant group of customs In the absence of any reason to interfere with the rating placed by Evaluation, constitutional request rejected \ r \ n \ r \ n property advocates from Rangoo lawyer