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ISMAN DRUG HOUSE LIMITED versus C.A. BOKHARI, ASSISTANT COLLECTOR CUSTOMS, LAHORE AIRPORT


The first schedule, topics 30 03 and 30 04, the Drug Act (XXXI of 1976), Section 3 (G) and the 7th Central Board of Revenue, Circular No. 78 79 / Cossacks / 6 (3) Pt I, dated 1898, 1987 The effect of directing the Central Board of Revenue Exemption from customs duty on a specific exemption duty and sales tax by a Establishment does not justify such exemption by any other establishment in accordance with the Circular issued by the Central Board of Revenue. Under which the classification of such drugs was determined. 30% customs tariff title

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