ASBESTOS CEMENT INDUSTRIES LTD. versus LAHORE MUNICIPAL CORPORATION
West Pakistan Municipal Committees Octroi Rules 1964 R 2 (m) Lahore Municipal Corporation Notification No. 7810/1986 dated 16 11 1978; Serial Nos. 62, 66 and 145 payable on articles listed against octroi duty serial number 62 Rs. While the duty against serial number 66 was Rs 150 per kg, the appellants import their articles in the area of asbestos fiber sheet. Lahore Municipal Corporation claims that such articles fell to serial number 66 and 62. Not justified asbestos metal but not a mineral (fiber) pure 100% asbestos fiber sheets or pipes to add other substances. Without can not be used in the construction of commercial asbestos. Sheets or pipes produced by the appellant could not form the asbestos wrap, thus, the item in the notice sheet will clearly fall into the asbestos, which is not listed on the notification date of serial number dated 16 11 1978 62 are against. The item will not fall in the category of cement pipe listed as against 66. But it will fall under the category of residence against the respondents of serial number 145, however, the pipe will be eaten as falling in the item against serial number 62, in which Due to their admission, they were low duty and could not get out of it.
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