POWER LINKS versus DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, F.B.R.
Section 32 (1) (2), 32A and 196 Notice Section R550 (I) / 2006, 5 2006 2006 2006, Serial Number 35A (6) of Table Exception from the Customs Duty Alternative Energy Development Board, Equipment Certificate The question was whether the batteries and authorities imported them for solar panels and other alternative sources of energy imposed duties on them. The importer had sought exemption from customs duty and other taxes on the table of section R550 (I) / 2006 under serial number 35A (6). According to the schedule of Serial No. 35A (6) of Dated 5 6 2006, the specifications issued by Cabinet Division 4 4 2012, and dated 12 4 2012, by the Federal Board of Revenue, were held and In addition, the exception to the import of any type of batteries and other equipment was not denied in the serial number 35A (6) as per the table of Section RO 575 (I) / 2006, dated 5-6 2006. can go. Only on the basis that it was imported separately but not with the PV modules, the explanation for the development of alternative energy was issued to the Main Board in favor of the importer, making it clear that the goods being sold locally. Were not manufactured and the equipment was for dedicated use for solar purposes and could not be re-exported nor diverted to other uses. In accordance with the section RO 757575 (I) / 2006 table pursuant to serial number A 35A, the exemption from customs duty and sales tax, the 2006 High Court set aside the appellate tribunal's order and All the questions were answered in the answer. Reference was allowed against the importer and the authorities
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