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Mis-declaration-Evasion of tax, allegation of---Payment of sales tax on import, exemption from--PCT heading, classification of-Scope-Rule of consistency--Importer/respondent availed the exemption on payment on sales tax on import of Styrene Butadiene Rubber (SBR) Grade 1502 under SRO 1125(1)/2011 dated 31-12-2011--- Appellant/Department assailed order-in-original passed in favour of importer/respondent contending that the said exemption was available on SBR in latex form only whereas normally the same (SBR) was being imported in form of lumps/solid blocks etc. having no usage in export- oriented sector---Held, that SBR in latex form was not classifiable under PCT 4002.1900, instead the same was specifically classified under PCT 4002.1100-SRO 1125(1)/2011 dated 31-12-2011 specifically grant...
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