Case Laws / Head Notes / Paras
Reference---Classification of goods--- Pakistan Customs Tariff Heading---Public notice---Respondents---importers assailed assessment of goods before Appellate Authority on the ground that the same was due to a mistake, as in the year 2018 tariff headings were renationalized and amended---Appellate Authority and Customs Appellate Tribunal decided the matter in favour of respondents-importers---Validity---Internationally TV set were not specified in two (2) dash (ii) heading of 8528.72 (other, colour); in specified in two dash (--) heading of 8528.72 (other, colour); in Pakistan the same was bifurcated into a (3) dash (---) heading of television set with a further bifurcation into three new and local (4) dash (---) sub-headings)---LED or LCD panels imported with or without parts was to be cl...
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