GOVERNMENT OF
PAKISTAN
MINISTRY OF FINANCE AND
ECONOMIC CO-ORDINATION
NOTIFICATION
Islamabad, the 11th June,
1983
CUSTOMS
S.R.O.
601(I)/83.- In exercise of the powers
conferred by section 19 of the Customs
Act, 1969 (IV of 1969), and in
supersession of this Ministry’s
Notification No. SRO 1087(1)/80
dated the 30th October, 1980, the
Federal Government is pleased to exempt,with
immediate effect, such raw
materials as are not manufactured in Pakistan excluding the
materials specified in table II as are imported by the
industrial units set up with the
approval of the Federal Government or a
Provincial Government
specified in column 2 of table-I below for the manufacture of
articles specified in column 3 of the
said table-I from customs-duty as is in excess of 10% ad valorem
chargeable thereon specified in the First Schedule to the Customs Act, 1969 (IV
of 1969), subject to the following
conditions, namely:-
(i) the manufacturer shall have suitable in-house facilities to manufacture the articles in respect of which he claims exemption under this notification;
(ii) the manufacturers shall furnish to the Chief, Survey and Rebate or any other officer authorised by the Central Board of Revenue in this behalf in the prescribed form the list of articles that he is manufacturing or intends to manufacture alongwith details of the raw mateials required and the Chief or such authorised officer in consultation with the Collector of Customs or the concerned Government Department will certify the annual capacity of the unit for the manufacture of various articles and the total annual requirements of various types of raw materials alongwith the quantity required for the manufacture of each article;
(iii) at the time of import of raw materials the manufacturer shall make a written dcelaration on each copy of the bill of entry to the effect that the raw materials have been imported in accordance with his entitlement in terms of condition (ii);
(iv) the manufacturer shall furnish to the Collector of Customs a bank guarantee or indemnity bond alongwith post-dated cheque equivalent to the customs duty in excess of 10% ad valorem and sales tax leviable on each consignment subject to the satisfaction of the Collector of Customs;
(v) the manufacturer shall maintain record of the raw materials and components and the articles manufactured out of them in such form as may be prescribed by the Central Board of Revenue; and
(vi) the manufacturer shall, within one year of the date of filing of bill of entry for home consumption relating to the raw materials, apply to the Collector of Customs for discharging the bank guarantee or insurance guarantee, the application being supported by a certificate in the form set out below issued by the Assistant Collector, Central Excise and Customs, within whose jurisdiction the manufacturing unit is located.
Explanation.- For the purposes of this notification the expression
"not manufactured in Pakistan" shall mean the goods which are not
included in the list of locally manufactured goods, specified in the General
Order, issued by the Central Board of Revenue.
FORM
Certificate
No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . date . . . . . . . . . . . . . . . . . . . .
. . . . . . . . .
I.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . Assistan
Collector Central Excise and Customs . . . . . . . . . . . . . . . . . .
. . . . . . .
(Name of the Officer) (Place
of posting)
am satisfied that the raw materials imported by Messrs. . . . . . . . . . . .
.under the provisions of S.R.O. . . . . . . . . against bank
(Name of the Company)
guarantee or
indemnity bond and post-dated cheque
vide bill of entry No. . . .
. . dated the . . . . . have been used
for the manufacture of . . . . . . . . . . . . . . .
in accordance with the scale laid down by the Chief, Survey and Rebate vide certificate
(items
to be mentioned)
No. . . . . . . .
dated. . . . . . . . . . .
File No. . . . . . . . . .
. . . Stamp
and Signature
TABLE-I
S.No. Type of industrial unit Articles
manufactured by the Units
1 2
3
1. Wire
and cable manufacturing industry. Electrical wires,
cables and
conductors, other
than domestic type.
2. Bolts,
nuts and screws, concrete nails and blind rivets Bolts,
nuts and screws, concrete
manufacturing
industry. nails
and blind rivets.
3. Industrial
units manufacturing tubing for transformers. Tubing
for transformers.
4. Wire
rope manufacturing industry. Wire
rope.
5. Welding
Electrodes manufacturing industry Welding
electrodes.
6. Omitted.
7. Wire
rod manufacturing industry. Wire
rod.
8. Solder
wire manufacturing industry. Solder
wire.
9. Tubes
and pipes of iron and steel of an internal diameter Tubes and pipes of iron or steel of an
of
200 mm and above.
internal
diameter of 200 mm
and
above; seamless pipes and tubes of iron
and
steel.
10. Circuit
breakers manufacturing industry. Circuit
breakers.
11. Compressed or liquefied gas
cylinders manufacturing industry. Compressed or liquified gas
cylinders.
12. Grinding
wheels manufacturing industry. Grinding
wheels.
13. Omitted.
14. Omitted.
TABLE-II
S. No. Description of raw materials
1. Artificail
plastic resins.
2. Mild
steel bars and rods (including wire rod).
[C.No. 79-80/SS(CB)/I(2).]
G.A. JAHANGIR
Joint
Secretary
[As amended]
S.R.O. 511(I)/84. -
dated 14-06-1984. S.R.O.
506(I)/85. - dated 23-05-1985. S.R.O.844(I)/95, - dated 22.08.1995
S.R.O.
448(I)/87. - dated 04-06-1987. S.R.O. 478(I)/87. -
dated 12-06-1987. S.R.O.224(I)/96, - dated 04.04.1996
S.R.O. 484(I)/88. - dated 26-06-1988. S.R.O. 538(I)/89. - dated
03-06-1989. S.R.O.521(I)/96, - dated 13.06.1996
S.R.O.
1074(I)/89 - dated
29-10-1989. S.R.O. 529(I)/90.
- dated
07-06-1990. S.R.O.190(I)/97, - dated 28.03.1997
S.R.O. 511(I)/91.
- dated 30.05.1991. S.R.O. 1178(I)/91. - dated 21.11.1991 S.R.O.320(I)/97, - dated
09.05.1997
S.R.O. 455(I)/92.
- dated 14.05.1992. S.R.O. 972(I)/92. - dated 11.10.1992. S.R.O.683(I)/99, - dated 12.06.1999
S.R.O.1113(I)/93,
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