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THIS JUDGMENT DELIVERED BY: TASSADUQ HUSSAIN JILANI,JUSTICE:---------- This appeal was initially numbered as Customs Reference No.1/97 it is directed against the order, dated 6-10-1996 passed by Customs Excise and Sales Tax Appellate Tribunal, Customs House, Lahore, vide which it dismissed appellant's application for making a reference to this Court against the substantive order, dated 18-6-1996 whereby the learned Appellate Tribunal had dismissed appellant's appeal impugning the Collector of Customs order, dated 25-6-1995. By amendment in law the reference filed was converted into Customs Appeal No.106 of 1998 (Reference No.1/97). 2. 'Facts giving' rise to the instant appeal are that the appellant is importer of goods subject-matter of this appeal i.e. Gas thermostat which according to him were classifiable under PCT Heading 90.24 and therefore, custom free but subject to Sale Tax at the rate of 10%. The respondent Customs Department did not agree with the appellants contention and instead of classified the goods under PCT Heading 84.61 this view has been affirmed by the Learned Appellate Tribunal. In support of this plea learned counsel for the appellant has made the following submissions: (i) That the learned Appellate Tribunal has classified the goods in terms of a judgment of the august Supreme Court, which related to different goods and bills of entry whereas the goods subject-matter of this appeal were dealt with under distinct 39 bills of entry. (ii) That the learned Appellate Tribunal failed to realize that in the 39 bills of entry referred to above the goods had rightly been classified under PCT heading 90.24. The order of the Customs Authorities reclassifying the goods under PCT Heading 84.61 and the notice issued thereafter was challenged in Writ Petition No.12282 of 1992, which was partly allowed. The case was remitted to Collector of Customs and appellant was directed to deposit a sum of Rs.40,00,000 by January, 1995 which was challenged in the august Supreme Court by the appellant and the same was dismissed as not pressed, as the appellant wanted to avail the departmental remedy. The afore-referred observation according to learned counsel had the…

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