Order passed by Collector's Customs, Sales Tax for appeal of tax claim exemption from the Appellate Tribunal, Section 13 and 34 of the Customs Act (IV of 1969), Section 194A Section RO 424 (I) / 97, 13 6 1997 Was directed against. And the Central Excise, whereby the appellant was directed to submit customs duty and income tax under the Sales Tax Act 1990. The appellant had imported a shipment of color spinning frames and got clearance, which benefited from Section R424. ) /, 97, dated 6-6 1997 1997 1997 After the approval of the record, it was observed that exemption in customs duty and sales tax as per Section R is conditionally acceptable and that the goods imported by the appellant are locally. Machines / equipment not manufactured at is acceptable. The color rotation frames at the time of import) were included in the list of articles produced locally, which exempted customs duty in the Customs General Order and allowed the sales tax to the importer under sect. The INA is irregularly held that a previous court of appeal has been decided on the basis of the material available on record for the individual to be charged, stating that the section RA is local. Manufactured goods / machinery, etc., is available for goods that were notified to CBR through locally manufactured goods. The Customs General Order and the Customs General Order were mentioned as equipment for color spinning frames, which the Engineering Development Board has stated that color spinning frames imported by Appellant will not be included in the Customs General Order. Import goods by appellant, local
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