AGENCIES CORPORATION versus CENTRAL BOARD OF REVENUE
The Customs Act, 1969, sections 18 and 19 of the Imported Trade Control Schedule and the PCT Schedule exempted the Compass from customs duty in the Geometry Box as a tool for drawing only, which was titled 90 Under the custom duty geometry box could not be considered. Similarly, under the definition of drawing device under A90 A02 (PCT), 16 A01 (PCT) was covered which was exempted from customs duty 16 Compasses of rating under 90 16 A01 (PCT). And consequently the customs duty restoration was declared illegal and so much money was received that it was ordered to be returned.
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