ORDER

ORDER:-MUHAMMAD IQBAL KALHORO, J.---Alleged disparity in classifying the duty structure for the import of polyethylene terephthalate (PET) Resin has been essentially challenged in the these petitions. Of a particular reference is a notification dated 04.03.2013, which is also under dispute here, whereby it has been laid down that if PET Resin is imported by BOPET film manufacturers, the duty would be 8%.2. Petitioner, a Pakistani company, is one of the only two manufacturers of BOPET film (polyester films) in Pakistan. PET Resin is the raw material used for making PET bottles, Polyester yarn and PET film. Chemically all PET Resins are identical as they are produced by same material i.e. Pure Terephthalic Acid (PTA) and Mono Ethylene Glycol (MEG), and in same stoichiometric proportion namely 0.85 units of PTA and 0.37 units of MEG to produce one unit of PET Resin. The petitioner claims that it is made by a combination of PTA (duty 3%) and MEG (duty 0%) in a Continuous Polymerization (CP...