KARACHI: A Special Customs Appellate Tribunal (SCAT) comprising Nadeem Qureshi, member judicial and Nazim Saleem, Member Technical reserved judgment in an appeal filed by the department in Engine parts case. According to the appeal Chief Auto Centre Private Limited, a Lahore based company imported engine parts and filed the Goods Declaration under PCT Heading 8409.9999 which attract 11 per cent of custom duty and taxes which applies to parts under category "Others" while Custom officials assessed the consignment under PCT Heading 8409.9910 attracting 35 per cent Customs Duty and other taxes. The importer filed an order in revision which was decided in his favour and collection of custom duty and other taxes under PCT Heading 8409.9999 was ordered. The custom filed the appeal before the customs tribunal challenging the order in revision. Ghulamullah Shaikh advocate of Franklin Law Associates submitted that the engine parts imported were meant for replacement in heavy duty construction and agricultural machinery including earth mvers etc and thus fall in the category "others". The tribunal after hearing counter arguments by appellate side i.e. Pakistan Customs reserved the judgment.