Law: Customs Act, 1969

Section: 193,223

THIS ORDER PASSED BY: MAQBOOL BAQAR, JUSTICE:---.--- The respondents, who are engaged in the manufacturing and sale of cement, imported refractory bricks of various classifications, which they declared as falling under PCT headings 6902.1090 and 6902.2090, chargeable to customs duty at the rate of 10% ad-valorem. The above PCT headings relate to refractory bricks which are capable of resisting temperate at or above 1600°C. The department sought expert opinion from three different entities and relying thereupon classified the imported bricks under PCT heading 6902.1010, chargeable to customs duty at the rate of 30%, instead of 10%. Subsequent to show cause notices, orders-in-original were accordingly passed which orders were set-aside by the Customs, Central Excise and Sales Tax Appellate Tribunal, (the Tribunal). The Custom Appeals filed by the department/petitioner, against the order of the Tribunal have been dismissed through the impugned judgment. 2. The controversy before the Tribunal was as to whether the imported bricks, fell under the PCT headings 6902.1090 and 6902.2090 as declared by the respondents, which attracted customs duty @ 10% or under PCT heading 6902.1010, attracting customs duty @ 30%, as determined by the department. For such determination the petitioner/department sought opinion from three entities, namely, M/s Fecto Cement Limited, M/s Heavy Mechanical Complex, Taxila (HMC) and Pakistan Council of Scientific and Industrial Research (PCSIR), and interpreted the same in a manner so as to classify the bricks under PCT heading 6902.1010, chargeable to duties @ 30%, instead of 10%. The Tribunal after examining and analyzing the reports incisively and upon perusal of the relevant literature and specifications relating to the imported bricks thoroughly, upheld the classification as declared by the respondent, as it found that the brick were capable to resisting temperature at 1600°C which characteristics/specification was the sole criteria for distinguishing the refractory bricks falling under PCT heading attracting 10% duty, from those falling under PCT heading attracting 30% duty. The learned High Court elaborately discussed the findings in…

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