CRESCENT ART FABRICS (PVT.) LTD. LAHORE versus SECRETARY REVENUE DIVISION, ISLAMABAD
Establishment of Section 25 of the Federal Tax Ombudsman Ordinance (XXXV of 2000), Sections 2 (3), 9, 10 and 11 Determining the Customs Value of Imported Goods Claiming to attract 5,000 Customs duty at 5%, Sales Tax 0%, Income Tax 1% and Federal Excise Duty 0% Customs Authorities, have determined that in light of the PCT heading \ 3208 9090 test report Applicable to attract customs duty at 20%, Sales Tax 16%, Income Tax 3% and Federal Excise Duty 1% Complainant cleared goods on taxable duty and tax payable under the protest set by the department. Or, the Department representative said that the matter for classifying polyurethane resin had already been settled by the World Customs Organization (WCO) under the PCT under the heading \ 3208 9090. The complainant's representative stated that the customs Was allowed even after the order of the CT WCO issued the NGT clearance of the said goods under the aegis of 3909 5000 under the PCT and similarly the complainant was being discriminated against by the other importers. , It was previously said that imported chemicals were ranked on the basis of the percentage of non-solid ingredients. Medium (organic solvent) in which it was dissolved If it is said that the chemical was imported into the medium of more than 50 volatile organic organic solvents, it was classified under PCT which The peak is 3208 9090 and if the rate of volatile organic solvents is less than 50%, then it was graded under the PCT under the heading 3909 5000. The volatile organic solvent in the shipment according to the technical literature
Related judgments — Federal Tax Ombudsman Pakistan, 2011
