1. ' ZAHID KURBAN ALAVI, J.---This is an appeal arising out of the order passed by the Customs, Excise & Sales Tax Tribunal in Appeal No,K-75 of 1998.
2. ' Briefly the facts of the case are that the appellant had imported raw material in connection with his business for manufacturer of Soap. S.R.O. 487(1)/94, dated 9-6-1994 was issued. Certain exemptions were granted. Another S.R.O. Was issued which is S.R.O. 885(1)/94 whereby the number of items mentioned in Column 5 of the Table of S.R.O. 487(1)/94 were increased. An item 19-A was inserted. Palm Kernel Oil was also listed under heading 1513.2900. Apparently the PCT heading mentioned as Palm Kernel Oil is classified under 2 headings i,e, 1513.2100 and 1513.2900, Crude Palm Kernel Oil is covered by 1513.2100 and all other types including refined bleached and deodorized Oil is classified under 1513.2900. According to the appellant they had imported not Crude Oil but RBD Palm Oil for the manufacturer of Toilet Soap.
3. ' Another S.R.O. i,e, S.R.O. 487(1)/95, dated-14-6-1995 was issued which rescinded the earlier S.R.O.
4. Issued in _1994. However, Palm Kernel Oil under PCT heading 1513.2900 continued to enjoy the same concession of exemption. There after in June, 1996 by S.R.O: 444-111/96 the earlier exemption was rescinded and the appellant is paying duty on all imports made after June, 1996. According to the appellants when they had imported the consignment in dispute the exemption was available.
5. ' A show-cause notice was however, received in November, 1997 alleging contravention of section
32. A reply was given whereafter the matter went up to the Customs Excise and Sales Tax Appellate Tribunal. It would be pertinent to observe that similar problems had arisen with other importers who had all been given show-cause notice and eventually their matter had also reached the stage of the Tribunal. In all those cases identical questions of law and facts- had arisen. Whilst the appeal of the appellants was pending before the Tribunal a Bench of the Tribunal comprising of Mr. Abdul Aziz Memon Member Judicial and Mr. Mumtaz Ali Member Technical accepted the 4 appeals and set aside the impugned order. When the appeal of the appellant came up for hearing the Bench was changed. The case was shifted to the Lahore Bench. The matter was fixed at the Camp Office Karachi of the Lahore Bench on 27-10-1998 when the Advocate for the appellant sought adjournments. The adjournment was granted and the Advocate was informed that the next date of hearing will be intimated when the Lahore Bench shall come to Karachi. Whilst the appellant was waiting for the next date of hearing on 15-12-1998 the Advocate for the appellant received an order from the Appellate Tribunal Lahore Bench in connection with an Appeal No,K-75 which was heard by three Members of the Tribunal.
6. ' It is an accepted position that during the importation of the consignment an exemption was available, it is also accepted position that the appellants are manufacturers of Soap and Toilet Soap. It is clear that RBD Pam Oil or Pam Kernel Oil are primarily either used in manufacturer of Ghee or Oil for eating purposes and or it is used for manufacturer of Soap. "1t is the contentions of the appellants that they had imported raw material.
7. ' In support of the contentions that it was RBD Pam Kernel Oil they have produced bills of entries as well as the commercial invoices issued by the shippers. According to them there is no question whatsoever of evasion of Customs Duty and or misdeclaration.
8. The exemption shown in the relevant S.R.Os mentioned above pertain to Pam Kernel Oil the same 19-A under edible Tallow where after Palm Kernel Oil under 1513-2900 has also been mentioned.
9. Admittedly the appellants had imported RBD Pam Kernel Oil as is evident from the commercial invoices and the bills of entries. From the PCT it seems that there is one heading under Pam Kernel Oil or Baba Scull Oil infraction thereafter this is further divided into 1513-2100 for Crude Oil and 1513.2900 as others. It is established fact that it is not Crude Oil that was imported. It would therefore, fall in the category of other. It is not disputed that when the goods were imported, the exemption was available what is disputed is whether Palm Kernel Oil or RBD Kernel Oil was imported which enjoyed exempted.
10. ' Clearly the exemption was available and therefore the Bench at Karachi had rightly observed that there was no evasion and there was no misdeclaration, we would also like herein to observe when 4 appeals on an absolute and identical question had already been allowed. We do not know why this appeal was sent to Lahore and ultimately disallowed.