Law:

Section:

Customs Act (IV of 1969)--- ---Ss. 18, 18-A & 25---Constitution of Pakistan (1973), Art.199---Constitutional petition---Assessment of imported machine and apparatus as one complete unit---Liability to pay customs duty--- Petitioner sought assessment of imported machines and apparatus as one composite unit under Heading 8422.3000 by describing those as "machinery for aerating beverages" liable to 5% customs duty---On disagreeing with petitioner's claim, petitioner sought their assessment under Heading 8438.8000 which was a residuary heading meant for "other machinery"---Customs Authorities having not agreed with that classification also, matter was referred to the concerned group of Customs Appraisement which came to the conclusion that imported machines and apparatus did not constitute a `single unit'--Validity---Commercial invoice relied upon by petitioner appeared to describe the machinery as a "complete continuous sugar dissolving system" and spoke nothing of the process of aerating beverages---Whenever a set of machines consisting of individual components was intended to constitute to a defined function under a heading, duty was to be charged at the rate prescribed for such defined function irrespective of separate rates of duties provided under distinct headings for each machine according to its individual function---When collective function of a set of machines was not clearly defined under any heading, then in terms of Note No.4 of Chapter XVI of Harmonized Customs Tariff and Trade Control, each machine of set, was to be assessed under the heading appropriate to its functions---As function of the entire set of machine working collectively was not clearly defined under any of the headings, each machine, had to be assessed under the heading, which was appropriate to its function---In absence of any reason to interfere with the classification placed by concerned Group of Customs Appraisement, constitutional petition was dismissed. JUDGMENT FAISAL ARAB, J.---The petitioner holds franchise from Pepsi Co. Inc. USA for producing and marketing its various brands of beverages in Pakistan. For its existing plant, the petitioner imported several machines and…

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