KARACHI: Passing an Order in Original, ADC Adjudication vacated Show Cause Notice (SCN) issued against Hoora Pharma Private Limited holding that the sutures of different kinds are “disposables” within the meaning of pre-amble of PCT Heading 9938. It was further held that these goods are not manufactured locally hence attracts exemptions from sales tax and income tax and therefore exemptions claimed by the importer are admissible thus charges of mis-declaration of description, unauthorized claim of exemption and consequential recovery of evaded duty and taxes as leveled in the SCN are liable to be dropped.
The adjudicating authority further ruled that no case for short realization of government revenue is made out against the Hoora Pharama. The authority then ordered vacation of SCN setting it aside in entirety.
The detailed order spreading over 12 pages follows separately.