Law:

Section: 19

THIS JUDGMENT DELIVERED BY: OMAR ARSHAD HAKEEM, MEMBER (JUDICIAL):---.--- This judgment shall dispose of an appeal filed against Order-in-Appeal No.240/2016 dated 04.11.2016 passed by the learned Collector of Customs, (Appeals) Lahore. 2. Precise facts of the core controversy involved in the instant appeal are that Messrs Kaleemullah and Company, Lahore imported a consignment comprising of Endosurgery and Endoscopy equipment and claimed clearance thereof under specified PCT Heading 9938 vide GD No. LPAF -HC-10883 dated 26.08.2016 filed in WeBoc System claiming exemption of custom duty and sales tax. The consignment was physically examined by the examination staff and documents/particulars have been 100% confirmed. The competent authority examined the case and discussed it in detail with the importer and the representatives. The product did not fall in the list of products admissible for benefit under PCT Heading 9938. Therefore, the benefit was denied. The review filed by the importer was also rejected. 3. Being aggrieved from the aforesaid assessment order Messrs Kaleemullah and Company filed an appeal before the learned Collector of Customs (Appeals), Lahore, who vide impugned order dismissed it in the following manner:- "I have examined the case record, considered the ground of appeal, verbal arguments advanced by the learned counsel of the appellant as well as the departmental representative during hearing proceedings and have found that the assessment order dated 10.09.2016 passed on GD No. LPAF-HC-10883 dated 26.08.2016 by the Deputy Collector (AFU), indicates that since Endosurgery disposables/equipment imported by M/s Kaleemull and Company, Lahore are not specifically included at Sr. Nos. A to L of PCT Heading 9938 they are not covered under the same Heading. A close perusal of the PCT Heading 9938 indicates that it covers following cardiology/cardiac surgery, Neurovascular, Electrophysiology, Endosurgery, Endoscopy, Oncology, Urology, Gynaecology disposables and other equipment". However the list given thereunder at S. Nos. A to L include only cardiology /cardiac surgery disposables/equipment and does not specifically include Neurovascular,…

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