AMTEX LIMITED versus CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL
Section 19, 30, 31A and 196 Customs General RO 2003 R 2003, dated 7 10 2003 Notification Section RO 554 (I) / 98, dated 12 6 1998 manufactured exemption on import of locally manufactured goods / inventory machinery The manufacturer waived the customs duty on the import of gas generator sets, since the generators were not included in the locally manufactured go list: Valid Customs, Excise and Sales Tax Appellate Tribunal So for the first time consider the effect of adding gas generators. Under Customs General Order 2003, the list of locally manufactured goods, dated 10 2003 2003, nor did they affect whether the applicable inventory of locally produced goods would be the same as the order. Specified at the time of giving and opening of Letter of Credit. Or whether this item is specified at the time of shipment arrival. When placing an order and opening a credit letter, the item for which the order was placed and the letter of credit was open is currently in the list of locally manufactured goods. Aid was not mentioned, then the importer will be entitled to it if he fulfills the other conditions specified in section R then he is eligible for exemption in the customs general order and then the customs general order Can be edited Revoke, retain, and hold aside the order passed by the Customs, Excise and Sales Tax Appellate Tribunal.
Related judgments — Karachi High Court Sindh, 2011