1. SALEEM AKHTAR, J.---This judgment will dispose of both these petitions as common questions of fact and law are involved therein. Petitioner imported gum Kino known as Kamarkas and claimed exemption from Duty on the ground that it is used in pharmacy. The department did not agree with this treatment and held that it is used for pharmacy as well as for tanning purposes. Therefore classifying it under heading 1302.1990 instead of 1303.1910 as claimed by the petitioner customs duty and sales tax was levied. The petitioner had challenged it in an earlier petition No.D-530/89 and by a consent order the case was remanded to respondent No.2 to decide it which has been done by the impugned order.
2. The dispute revolves round the classification between the two items which are reproduced as follows:- "13.02 Vegetable saps and extracts; pectin substances, pectinases; and spectates; agar-agar and other mucilage's and thickeners whether or not modified, derived from vegetable products, vegetable saps and extracts: 1302.1100- Opium Rs.150.Per Kg.
3. 1302.1200-Of liquorice 80% ad val.
4. 1302.1300-Of hops 80% ad val.
5. 1302.1400-Of pyrethrum or the roots of plants containing rotenone.--Others 80% adval.
6. 1302.1910- Of a kind used in pharmacy Free.
7. 1302.1990-Others 80% ad val."
8. From the documents and records produced before the Assistant Collector of Customs it seems to be an admitted position that gum-kino is used in pharmacy as well as for tanning purposes. There seems to be no dispute about it. The controversy here is whether the sap called gum-kino will fall under 1302.1990 or 1302.1910. The petitioner asserts that because of its use in pharmacy it will fall under heading 1302.1910 and is duty free. The learned counsel for the respondent has, however, taken a different view and according to him it is capable of being used in tanning and not exclusively for pharmacy and therefore will be covered by 1302.1990. The classification reproduced above clearly shows that those goods which are used in pharmacy will be duty-free but goods not used for pharmacy or used for multipurpose are classified as 'other'. The purpose of such classification is that only those kind of goods which are exclusively used in pharmacy should be duty-free. The words 'of a kind' used in pharmacy as well as for tanning or any other purpose, then it will be excluded from the description of 1302.1910. The simple reason seems to be that if any goods are used for multipurpose and not exclusively for the purpose it has been made duty-free, then it will be hardly possible to charge duty on it though not used in pharmacy. We therefore, find no force in the petitions which are dismissed.