Law:

Section:

Customs Act (IV of 1969)- -S. 81-SRO 575(I)/2006, dated 5-6-2006-Customs duty- Exemption-Petitioner imported air conditioners and claimed exemption in import duty-Plea raised by petitioner was that air conditioners imported by him were covered under Solar Air Conditioning System as provided under the Notification SRO 575(I)/2006, dated 5-6-2006-Validity-Hybrid solar air conditioning system imported by petitioner did not pass the criteria posed at Sr. No. 35(4) of the Solar Air Conditioning System as envisaged by Notification SRO 575(I)/2006, dated 5-6-2006, which aimed dedicated (even if not fully dedicated) use of alternate energy for air conditioning systems wherein main reliance was not placed on the use of conventional electricity rather on alternate modes like solar-No intention existed to the effect that such air conditioning systems could not at all use electricity but not to the extent that electricity was so used by the present air conditioners where actual cooling was done by powering the compressors by electrical means and mere fractional power was provided by solar means and that too only when the sun was shining to its fullest-Petitioner failed to make any case that hybrid solar air conditioners imported by him could be given exemptions provided for in the Notification SRO 575(I)/2006, dated 5-6-2006- Petition was dismissed in circumstances. JUDGMENT ZULFIQAR AHMAD KHAN, J.-Petitioner's case is that he imported a consignment of air conditioners, comprising of typical indoor and outdoor units which, as per his claim, mainly run on solar power, however, making a fractional use of the conventional electricity (220v). Like his past practice, where he and other entities imported one or two similar air conditioners which were cleared by the respondents giving the benefit of SRO 575(I)/2006, which at Serial No.35(4) specifies 'Solar Air Conditioning Systems' under the heading of "Following items, with dedicated use of a renewable source of energy like solar, wind, geo-thermal etc.", subject to the certification of the Alternate Energy Development Board (AEDB) were exempted from the customs duty, as well as, the sales tax. The counsel for the petitioner…

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