| Citation(s) |
|---|
| 1991 SLG 1832 1991 SLD 1832 = 1991 PLD 281 |
Constitutional Petitions Nos.D-204 and D-205 of 1990, decided on 5th December 1990.
Saleem Akhtar and Mitham iad Hussain Add Khatii, JJ
MUHAMMAD ASHRAF--Petitioner
VERSUS
THE COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI and 2 others--Respondents
Law:
Section:
SALEEM AKHTAR, J.---This judgment will dispose of both these petitions as common questions of fact and law are involved therein. Petitioner imported gum Kino known as Kamarkas and claimed exemption from Duty on the ground that it is used in pharmacy. The department did not agree with this treatment and held that it is used for pharmacy as well as for tanning purposes. Therefore classifying it under heading 1302.1990 instead of 1303.1910 as claimed by the petitioner customs duty and sales tax was levied. The petitioner had challenged it in an earlier petition No.D-530/89 and by a consent order the case was remanded to respondent No.2 to decide it which has been done by the impugned order.
The dispute revolves round the classification between the two items which are reproduced as follows: