SAJJAD ALI SHAH, J.---This appeal .With leave of the Court arises from order dated 24-10-1987 passed by Lahore High Court at Lahore, whereby Writ Petition No.4740/1987 is dismissed in limine holding that no interference is warranted with the stand taken by the department of Customs & Excise, supported by orders in appeal and revision in respect of customs duty and sales tax of subject goods.
2. Appellants herein imported consignment of Load Switches 100 Amperes, Double Goin Brands valued at Rs.17,981.64, C&F from China. They sought release thereof against their import licence valid for "Machinery and Mill work and parts and accessories thereof etc." issued under free list S. No. 412 of Import Policy Order No.S.R.O. 700(E)/81, dated 1-7-1981 vide Bill of Entry No. 02489, dated 12-10-1982. On physical examination goods were found to be Load Switches 500 Volts (Rated Voltage) and 100 Amperes with testing voltage 2500 volts. Appellants claimed assessment under PCT 85.19A.01(b) and 40% customs duty and 20% sales tax on the ground that the goods carried voltage capacity more than 999 volts on the basis of test voltage. Department rejected this claim on the ground that test voltage could not be made basis for assessment and further subject goods were correctly assessed under PCT 85.10A.01(a) at 80% customs duty and 20% sales tax. On the request of the appellants the matter was referred to C.B.R. For ruling and C.B.R. Agreed with the view taken by the department. In respect of assessment appellants could not convince the Assistant Collector and also failed in appeal before Collector and Revision before Additional Secretary, Ministry of Finance.
3. Leave has been granted to consider the contention raised on behalf of the appellants that the voltage for testing or otherwise being 2,500 exceeded 999 and there being no allegation that the amperes value is 60 or less than 60, the switches in question would fall under clause (b), namely; "other switches and fuses". Before us, in support of the contention, learned counsel for the appellants relied upon certificate issued by the manufacturer and another certificate issued by Executive Engineer WAPDA to the effect that voltage of switches was 2,500 volts. During the hearing of appeal, attention of Collector of Customs was drawn to these documents and after discussion he has given his finding as under:- "The manufacturer's leaflet earlier produced by the appellant to the Asstt. Collector containing operational instructions and test certificate reveals that the capacity/specification of imported load switches is as under:--
(i) Rated Voltage 500 volts
(ii) Rated Current 100 Amperes
(iii) Number of Poles3 Poles
(iv) Testing Voltage2,500 v/min The working and operational capacity of the switches is always based on rated/maximum voltage.
The rated voltage as indicated above is 500 volts. Testing voltage merely denotes a rebuts construction of a switch and cannot be regarded as rated/maximum voltage. Switches of pressure not exceeding 999 volts are classifiable under PCT Heading No.85.19.A.01(a)(ii) and were assessable to duty @ 85% CD at the time of filing of the B/E by the appellant."
4. On our enquiry departmental representative present in the Court stated before us that relevant Import Policy in this case would be Import Policy of 1982 and produced relevant documents in that connection. Record shows as stated in the earlier part of the judgment that subject goods were imported under Import Policy Order No.S.R.O.-700(E)/81, dated 1-7-1981 but Bill of Entry No.02489 was filed before Customs Authorities on 12-10-1982. Date of filing of Bill of Entry is very important for concluding that law as it stood on that day would apply for the purpose of assessment of import duty. In Pakistan Customs Tariff 1981 against heading 85.19 under 01 are mentioned "Switches and fuses" as under:-- "(a) For pressure not exceeding 999 volts and having a rated current carrying capacity not exceeding 60 Amperes."
5. In (a) above words after 999 volts, to the effect, and having were omitted in Finance Ordinance, 1982 and it may be mentioned once again at the cost of repetition that Bill of Entry was filed on 12- 10-1982. Apparently it is for this reason that Assistant Collector of Customs in his order dated 1-10- 1983 held that view taken by the Customs Office was correct that test voltage could not be made basis for assessm ent and subject goods were correctly assessed under heading 85.10A.10(a) at 80% Customs duty and 20% Sales tax. This view was upheld by Collector of Customs in appeal and Additional Secretary to the Government of Pakistan in revision. High Court has dismissed writ petition in limine on the ground that assessment is made under proper heading. Learned counsel for the appellants was unable to show us that order impugned in this appeal and passed by the High Court suffer from any flaw or legal infirmity. There is no merit in this appeal which is hereby dismissed.