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MUHAMMAD ASHRAF versus COLLECTOR OF CUSTOMS


Article 199 imported goods could also be used in pharmacies as well as for tanning purposes. The applicants demanded that the imported goods be used in the pharmacy classification under the first schedule of the Customs Act, 1969, indicating that the goods used in the pharmacy were duty-free but not used for the pharmacy. Was used or was not used for multi-purpose purposes / was classified as such ???? The purpose of such classification was that only those types of goods used exclusively in the pharmacy were on duty. Must be free where some goods were used multi-purpose and not exclusively for pharmacy purposes The duty to be used for the same shall be compensated with the Petitioner's imported goods; the duty paid for this multi-purpose use cannot be exempt from the constitutional application.

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