Law: Customs Act, 1969

Section: FirstSched,30.03,17.04

(a) Customs Act (IV of 1969)---First Sched ., PTC 30.03 & 17.04---C.B.R. Circular No.8 of 1987 dated 21-9-1987---Classification of merchandise/goods---Determination of classification by a particular department for its own purpose may not .be applicable to the other department---If, however, the other department does not classify or define any merchandise or commodity or its ingredients, a concerned department. with technical knowledge and expertise on the subject accepts it as a particular object, without applying an artificial meaning, then such classification shall be relevant for determining the nature of such merchandise/goods.---[Custom Tarrif]. (b) Customs Act (IV of 1969)--- ----First Sched., PTC 30.03---Drugs Act (XXXI of 1976), S. 3(g)--S.R.0.666(1)/81 dated 20th June, 1981---Word "medi,ameat"---Meaning--Definition of word "medicament" as given by the Drugs Act, 1976 would be relevant. The definition of the word "medicament" has not been given and, therefore, its ordinary dictionary meaning shall be taken into consideration which means medicines and drugs. In the absence of any specific definition of the word "medicament or drug" in the Schedule or in the Sales Tax Act or the Rules, one has to determine its meaning by looking to other relevant provisions which provide for ascertaining the meaning of medicines or drugs. In this background the definition given by the Drugs Act will be relevant. (c) Inference--- ---- Inference drawn from undisputed facts is a mixed question of law and facts. (d) Precedent--- ----Where any has been pronounced similar to the case under consideration, if it is not being followed it is proper to give reasons for dissenting from it otherwise there would be conflicting s which is not favoured. (e) Customs Act (IV of 1969)--- ----First Sched., PTC 30.03---Drugs Act (XXXI of 1976), S.3(g)--S.R.O.006(1)/81, dated 20th June, 1981---Drug---Definition---Exemption--Any substance mentioned as a preparation in Pakistan National Formulary, or Pakistan Pharmacopoeia for treatment, mitigation, prevention or diagnosis of disease being a drug would fall under PTC hdg. 30.03. Any good which is a pharmaceutical product, drug or medicine,…

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