2023 PTD 899

Case Laws / Head Notes / Paras

General Rules for Interpretation of First Schedule to the Customs Act, 1969, R.3(a)--- Customs General Order No. 12 of 2002, dated 15-6-2002-Imported goods, classification of---Assessment---Classification Committee, powers of-Dispute pertaining to classification of Tin Mill Black Plate of thickness 0.30 mm or less ('TMBP')---Whether as per version of appellant/importer TMBP was classifiable under PCT heading 7209.1891 or as per version of respondent/Department, the same was classifiable under PCT heading 7209.1810-Held, that the First Schedule to the Customs Act, 1969, (Pakistan Customs Tariff and Trade Controls) prescribed that the heading under PCT heading 7209.1891 was a specific heading for TMBP, whereas the heading relied upon by the respondent/Department pertained to some other kind ...