Law: Customs Act, 1969

Section: 30

(A) Words & Phrases - Word "Plant" - Definition - (1) whether "Plant" as is ordinarily defined means machines, apparatus and equipment that are utilize1d at various stages of industrial process in order to produce some industrial product - Held yes. (2) Whether even land on which plant is placed and building where it is housed are not regarded as plant, then how could anything which is animate could be regarded as plant - Held Yes. (B) Customs Act, 1969 (IV of 1969) - Section 30 - SRO 484(I)/92, 14-05-1992 - SRO No. 978(I)795 Date of determination of rate of import duty - Exemption from customs duty and sales tax - Disallowance - Respondent Company imported off-highway dump trucks, but benefit of SRO no. 484(I)792, 14-05-1992, whereby exemption from customs duty and sales tax on imported plant and machinery was allowed, denied by Customs Authorities - Respondent Company's claim for exemption under said SRO was that as off-highway dump trucks were imported for their use in industrial process of cement factory, therefore, same be regarded as part of plant and machinery of cement factory - Validity - (1) Whether off- highway dump trucks cannot be excluded from being treated as part of plant of cement factory, where their utility forms integral function in manufacturing of cement - Held yes. (2) Whether in case of Fauji Cement Company Ltd. vs Federation of Pakistan Supreme Court, while dealing with imports under SRO. 484(I)/92, 14-05-1992, held that date on which "letter of credit" was established or steps were taken in respect of import of machinery are not relevant and it is date of import which determines applicability of customs duty - Held yes. (3) Whether in terms of decision of Supreme Court in case of Fauji Cement Company, respondent company was not entitled to seek exemption granted under SRO 484(I)/92 in its entirety - Held yes. (4) Whether respondent Company was entitled to exemption to limited extent on import of off-highway dump trucks by virtue of SRO No. 978(I)/95 which exempts duties and charges over and above 25% of leviable customs duty and sales tax and no more - Held yes. (5) Whether to such extent impugned stands modified - Held yes. (6)…

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