2003 PTD 1006 LAHORE-HIGH-COURT-LAHORE

2003  PTD  1006     LAHORE-HIGH-COURT-LAHORE

COLLECTOR OF CENTRAL EXCISE AND SALES TAX, PNCA, RAWALPINDI

Versus

PAKISTAN OILFIELD LTD., RAWALPINDI

—-S.R.O. 344(I)/2000, dated 17-6-2000—S.R.O. 94(I)/2002, dated 13-2-2002—P.C.T. Headings 2711.1100, 3814.0000 and 2710.0039–Solvent Oil —Levy of central duty—Short payment of central duty on `Solvent Oil ‘had been alleged on the ground that the respondents had been paying the duty treating the said product to be falling under PCT Heading 2711.1100 whereas the correct heading was 3814.0000–Collector Central Excise by his order had found that the said product was to be classified under Heading 3814.0000—Appellate Tribunal had found that the said product was to be classified under Heading 2710.0039 and modified the order of the Collector accordingly—Additional duty and penalty was also remitted —Validity—PCT Heading 27.11 pertained to Petroleum Gas and other Gaseous hydrocarbons whereas admittedly product in question was in liquid form—Respondent had not pressed their plea that the product in question was liable .to be charged under the said heading before the Tribunal—Against the statutory notification S.R.O. 344(I)/2000, dated 17-6-2000 placing the said product under PCT Heading 3814.0000 Tribunal had opted to follow ruling of the Central Board of Revenue, dated 9-6-2001—Propriety—Any interpretation placed by the C.B.R. on a statutory provision could not be treated as a pronouncement by a forum competent to adjudicate whether judicial or quasi-judicial —Said ruling of the C.B.R. had affected the merits of the case—High Court accordingly allowed the appeal with a direction to the Appellate Tribunal to decide the appeals filed by the respondents afresh without being influenced by the said ruling of the C.B.R.