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Customs Act (IV of 1969)--- ----S. 20---S.R.O. 367(I)/94, dated 9-5-1994---Central Board of Revenue's power to grant exemption from duty in exceptional circumstances---Import of centrifuges including centrituqal dryers filtering or purifying machinery and apparatus for liquids or gases---Claim of benefit of total exemption. from payment of duty/taxes in terms, of S.R.O. 367(I)/94, dated 9-5-1994 was refused and appellants were ordered to pay the amounts of duty/taxes---Central Board of Revenue conveyed certification for the benefits of S.R.O. 367(I)/94, dated 9-5-1994 in the light of recommendations of Ministry of Environment, Local Government and Rural Development's Office Memorandum---Validity---Held, in the light of certification by Central Board of Revenue vide its letter, dated 23-8-2002, on the recommendation of the Ministry of Environment, Local Government and Rural Development's Office Memorandum No.20(2)/97-TO-PEOC, dated 16-9-2000, being the Regulatory Authority, the appellants were entitled to the benefits of . S.R.O. 367(I)/94, dated 9-5-1994 and demand of duty/taxes was not sustainable---Appellate Tribunal ordered that the appellants shall be extended the benefit of S.R.O. 367(I)/94, dated 9-5-1994 -Order was set aside and the case was remanded to the Collector of Customs for finalizing the matter after allowing the benefits of S.R.O. 367(I)/94, dated 9-5-1994 in respect of consignment imported by the appellants. JUDGMENT SARFRAZ AHMAD KHAN, MEMBER (TECHNICAL).---This appeal is directed against Order-in-Original No. 164 of 2000, dated 29-5-2000 passed by Deputy Collector of Customs, Dryport Multan whereunder he ordered the appellants to pay an amount of Rs.51,39,469 as duty/taxes. The appellants imported a consignment of centrifuges including centrifugal dryers filtering or purifying machinery and apparatus for liquids or gases (Waste Oil Reclamation Plant) and filed bill of entry No. 00017, dated 16-12-1995 with Multan Dryport, Customs and claimed benefit of total exemption from payment of duty/taxes in terms of S.R.O. 367(I)/94, dated 9-5-1994 along with other S.R.O. like S.R.O. 484(I)/92, dated 14-5-1992, 978(1)/95, dated 4-10-1995 and A…

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