KARACHI: An appellate bench of High Court of Sindh comprising Justice Munib Akhtar and Justice Abdul Malik Gaddi on Friday issued notices to Coca Cola Export Corporation (pvt) Limited in a Special Customs Reference Appeal filed by Model Customs Collctorate, MCC, West.

According to applicant, respondents imported a consignment of Lime Flavoured and filed a declaration under PCT heading HS 3302.1090 and declared that the consignment is a raw material ingredient of flavor for non aerated beverages claiming exemption from Federal Excise Duty (FED) besides assessment on lower side.

According to applicant, their assessing officers assessed the consignment under HS 3302.1010 which attracted higher values well as levy of FED. The Customs  Appellate Tribunal however ruled in favour of the Coca Cola company which was challenged in the instant SCRA likely to come up for hearing in next month.