FILTERS PAKISTAN (PRIVATE) LIMITED versus FEDERAL BOARD OF REVENUE THROUGH MEMBER CUSTOMS
Section 4 (C) Section RO 509 (I) / 2007, 9th 2007 2007 Constitution of Pakistan (1973), Article 199 Constitutional Application Imports of Synthetic Filament Cellulose Acetate (AFCAT) for the manufacture of cigarette filter rods. Claim exemption from import tax on the PCT Heading 5502 0090 on the basis of Section RO 509 (1) / 2007 for such goods to be denied such claim that such exemption is due to textile and This applies to articles and not to the AFCAT specifically used in manufacturing to fix cigarette filter bars for textile and its articles. The purpose of its use or use in the verification is not conditioned by any sector or industry, but the only condition for its application is that it is subject to the headings provided by Chips 50 under the PCT. I should come 63 and other related topics without any demand and payment of taxes and AFCAT textile for the last ten years AFCAT import factum and PCT headings 5502 00 disputed 90 by authority The applicant could not miss the benefits of this notification only by guessing or reading the words, which was not written in the CBR and the authority interpreting such notification as compared to its nature. I am based on the purpose of AFACT. As the basis of its classification, the AFCAT is clearly the head of textile and declining PCT, thus, such notification was covered and the applicant was entitled to its benefit, The High Court accepted the constitutional application under the circumstances
Related judgments — Karachi High Court Sindh, 2010
