JUDGMENT: MR. MUHAMMAD ASLAM, TECHNICAL MEMBER.--1. This appeal has been filed by M/s. Dada Soap Factory, Karachi and others against order-in-appeal No, 10 of 1990 dated 30.4.1990 passed by the Member Judicial, Central Board of Revenue, Custom House, Karachi.
2. The point at issue is whether the chemical imported and declared as "tetra propylene benzene sulphonic acid" by The appellants during the period 1975 to 1983 was a separate chemically defined compound falling under PCT heading 29.03 and attracting 10% sales tax, as prevalent then, or a mixture of chemicals falling under PCT heading 34.02 and attracting 20% sales tax.
3. The authorities of Custom House, Karachi, have although maintained that the subject goods are surfactants of Chapter 34, being a mixture of various sulphonic acids, and not of Chapter 29 or Chapter 38. In this respect, the assessing authorities primarily relied upon the test conducted by the Custom House Laboratory from time to time and the onion tendered by the Customs Cooperation Council, Brussels (to whom representative samples were sent) which categorically stated that as the product had been found to contain some 30% compounds which were not isomers of tetra propylene benzene sulphonic acid, it must be excluded from Chapter 29 and classified in heading 34.02 as an organic surface active agent.
4. The appellants held diametrically opposite view right from 1975 when the issue first arose and have been contending since then that the product-in-question is a separate chemically defined compound of Chapter 29 and not a mixture of Chapter 34 of the Pakistan Customs Tariff. The appellants maintain that the opinion tendered by the CCC is of no value as the sample sent was not representative and that uptil now they are not aware from which consignment the same had been drawn. They further maintain that not only that the Customs authorities proceeded in the matte in violation of the explicit directive of the High Court whereby they were required to get each and every consignment tested but also that they mis-interpreted and mis-construed the contents of the tests received from the Custom House Laboratory from time to time.
5. We have heard both sides and carefully perused the recon of the case and also consulted relevant chapters of the Pakistan Customs Tariff and its Explanatory Notes etc. We are of the considered opinion that the goods-in-question are mixture of chemicals answering the description of PCT heading 34.02 an not single compound of Chapter 29 as was confirmed through lab-tests and the opinion of the world body then known a Customs Cooperation Council which was located at Brussels. W( have also come to the conclusion that the arguments made by appellants are definitely un-founded, un-substantiated, illogicate and evasive. As a matter of fact, they hardly have any case.
6. In view of the above discussion, the Tribunal is pleased to confirm the orders already passed at the original and the appellate stages as the same are correct in law and on facts.
7. The appeal fails being devoid of any merit of legal force.