GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, REVENUE AND
ECONOMIC AFFAIRS
(REVENUE DIVISION)
NOTIFICATION
Islamabad, the 9th June, 1994
CUSTOMS
S.R.O.507(I)/94.- In exercise of the powers conferred by
section 19 of the Customs Act, 1969 (IV of 1969), the Federal Government is
pleased to direct that,-
(a) machinery, not manufactured locally,
specified in column (3) of Table-I below, if imported by the industries
specified in column (2) of that table for the purpose of initial installation,
balancing, modernization, replacement and expansion shall be exempt from so
much of customs-duty leviable under the First Schedule to the said Act, as is
in excess of the rates specified in column (4) of the said table; and
(b) machinery, not manufactured locally,
specified in column (3) of Table-II below, if imported by the industries
specified in column (2) of that table for the purpose of balancing,
modernization and replacement, shall be exempt from customs-duty leivable under
the First Schedule to the said Act, as
is in excess of the rates specified in column (4) of the said table, subject to
the following conditions, namely:-
(i) the importer shall at the time of
imporation, furnish an indemnity bond in the Form specified below to the extent
of customs-duty exempted under this notification;
(ii) the said indemnity bond shall be
discharged on production of installation certificate, within a period of one
year from the date of filing of bill of entry for home consumption relating to
the machinery, from the Assistant Collector of Central Excise of the area to
the effect that such machinery has been duly installed by the importer in the
unit for which it was imported; and
(iii) in the event of non-production of the
certificate as aforesaid, the Collector of Customs shall enforce the indemnity
bond and proceed to recover the customs-duty under the provisions of section
202 of the Customs Act, 1969, and the rules made thereunder:
Provided
that in case of poultry industry the above conditions shall not apply.
Explanation.- For the purposes
of this notification the expression "not manufactured locally" 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.
S.No. Type of industry Description of machinery Rate of duty
(1) (2) (3)
(4)
1. Leather products 1. Omitted. 10%
including leather 2. Omitted.
garments, shoes 3. Flooding machine.
and glove 4. Fusing interling machine.
manufacturing 5. Leather cutting machine.
industry. 6. Pressing/ironing machine.
7. Upper splitting machine.
8. Upper skiving machine.
9. Heavy leather polishing machine.
10. Perforating machine.
11. Fur stitcher.
12. Button making machine.
13. Eyeletting machine.
14. Stamping and marking machines.
15. Heavy leather splitting machines.
16. Stapling machine.
17. Welding plant.
18. Creasing machine.
19. Injection moulding machines for soles and
heals.
20. Shoe Eyeleting machine.
21. Shoe hydraulic vulcanizing pressess.
22. Rubber mixing mill for rubber compounding.
23. Shoe sole gluing machine mills.
24. Omitted.
S.No. Type of industry Description of machinery Rate of duty
(1) (2) (3)
(4)
2. Poultry industry. 1. Omitted. 10%
2. Feeding system.
3. Egg grading machine.
4. Auto battery case system.
3. Sports goods
industry. 1. Radio frequency heating system. 10%
2. Copying milling machine.
3. Magic-eye deco and spraying units.
4. Remote control automatic handsaws.
5. Hydraulic press.
6. Multi-borer machine.
7. Hydraulic stringing machine.
8. Fine splitting machine 12".
9. Cutting dies.
10. Hydraulic shaving machine.
11. Shaping press.
12. Magic-eye cutting press.
13. Ironing model.
14. Stitching machine.
15. Perforating machine.
16. Skiving machine.
17. Hot stamping
machine(hydraulic/pneumatic).
18. Deflating machines for footaballs.
19. Table Tennis ball manufacturing
machines, consisting of:
(i) Dryer unit.
(ii) Electric motor.
(iii) Control panel.
(iv) Machine guard.
(v) Vacuum pump.
(vi) Grinding machine.
(vii) Barrel unit.
(viii) Clipping press.
(ix) Illing forming machines complete with
feed unit.
(x) Cleaning and washing unit.
(xi) Ackrocool water cooling unit.
(xii) Radyne welding unit and cooler.
(xiii) Radyne control unit.
4. Surgical goods and 1. Taping heads. 10%
cutlery industries. 2. Die Sinking machine.
3. Ultra sonic plant.
4. Scissors grinding and polishing
machine.
5. Omitted.
6. Friction spindle presses/stamping
presses/hydraulic cold dies,
sinking
presses, alongwith accessories.
7. Spark erosion machines alongwith
accessories.
8. Surface grinders/tools and cutter
grinder alongwith accessories.
9. Electric/gas furnaces, vacuum,
conveyor belt type plants.
10. Hardness testing machine alongwith
accessories.
11. Precision Horizontal knee type
milling machies.
12. Sand blasting machine with
accessories.
13. Precision Horizontal Hand-Lever
milling.
14. Stamping and marking machine.
15. Screw making and rivetting machine.
16. Copying milling machine.
17. Welding plant.
18. CNC Vertical machining centre, parts
and accessories thereof.
19. CNC Turning Centre, parts and
accessories thereof.
20. Vibratory polishing machines, parts
and accessories thereof,
including
media and compounds.
21. Centrifugal Belt Grinding and
Polishing Machines, parts and
accessories
thereof.
5. Soft toy industry. 1. Filling and stuffing machines (8424.8900)) 10% ad val.
2.
Testing equipment to test safety for
children (9024.8000, 9027.8000)
TABLE - II
S.No. Type of industry Description of machinery Rate of duty
(1) (2) (3)
(4)
1. Tanning industry. 1. Omitted. 10%
2. Omitted.
3. Omitted.
4. Sammying or setting out or sammying setting
combined/drum setting
out
(mechanical or hydraulic, excluding
offal setting machine).
5. Omitted.
6. Omitted.
7. Togging dryer/tunnel dyer.
8. Leather measuring machine (all types).
9. Machine for spraying/padding curtain
coating of leather (all types with
automatic
spraying and drying).
10. Omitted.
11. Omited.
12. Hydraulic press for ironing, printing and
pressing of leather.
13. Vacuum dryer (all types).
14. Pasting unit (not less than 25 plates,
complete with automatic
temperature
and humidity control).
15. Air blast dedusting machine (all types).
16. Omitted.
17. Steel or fibre glass or wooden drums for skin
dyeing, lining and
tanning
drums only.
18. Machines for combing, carding and sheering of
wool of skins only.
19. Leather polishing machine.
20. Sole leather rolling press.
21. Clicking press.
2. Onyx/marble industry. 1. Onyx/marble
cutting and polishing machine. 10%
3. Ginning industry. 1. Pre-cleaning
equipment. 10%
2. Linter cleaning equipment.
3. Saws for sawgins.
4. Sea food industry. 1. Shrimps
grading machine. 10%
2. Shrimps peeling machine.
3. Devining and deheading machine.
4. Shrimp butterfly making machine.
5. Fish gutting machine.
6. Fish bone separators.
7. Filleting and nabbing machine.
8. Fish bone band saws.
9. Horizontal plate freezer.
10. Air expansion valves/stroke.
11. Low pressure float valves for control of
liquid refrigerators.
12. Solenoid valves.
13. Back pressure operative valves.
14. Thermostats (dial gauge).
15. Remote sensing thermometer.
16. Thermostatically controlled heading
elements/tapes for cold room
doors
of blast tunnels or sub-zero temperature cool room.
17. Intermediate coolers.
18. Gas purger.
19. Drip proof motors.
20. Processing hall sterillization system
(ultraviolet lamp).
21. Safety devices.
22. Gas maks.
23. Refrigerate leak detectors.
24. Needle thermometers.
25. Fish quality control equipment.
26. Chlorinators.
27. Filtration and water softening units.
28. Compressors oil acidity.
29. Chilled sea water (CSW) system.
30. HD Polyethylene plastic fish boxes and
insulated containers.
S.No. Type of industry Description of machinery Rate
of duty
(1) (2) (3)
(4)
5. Sea food industry. Spares of machines
specified in column (3), against S.No.4 10%
ad val
in
column (1).
( On appropriately stamped
non-judicial paper )
WHEREAS, the Federal
Government has, by its decision contained in Notification
No.S.R.O.________(I)/94, dated, the__________1994, and subject to the
conditions given in the said Notification been pleased to direct that the
machinery, as is not manufactued locally, imported for (mention the type of
industry) shall be exempt from the customs-duty as is in excess of rates
specified in the said Notification for initial installation, balancing,
modernization, replacement and expansion as the case may be.
AND WHEREAS
M/s_____________________________having registered office at
____________________ have imported the machinery as is not manufactured locally
in accordance with the conditions given in the aforesaid Notification for
installation at________________________________________
NOW, THEREFORE, in
consideration of the release of machinery without recovery of the leviable
customs duty the importers bind themselves to pay on demand to the Government
of Pakistan the sum of Rs._________________being the customs duty leviable on
the machinery if the importers fail to produce a certificate from the Assistant
Collector of Customs and Central Excise within one year from the date of filing
of bill of entry for home consumption relating to the machinery to the effect
that the machinery has been installed at the said unit.
The importers
further agree and bind themselves that
the amount of duty covered by this Bond may be recovered as arrears of
customs-duty under section 202 of the Customs Act, 1969 (IV of 1969).
The Bond shall
become void when the aforesaid certificate has been produced and the Collector
of Customs is satisfied that the importers have fulfilled all the conditions of
this Bond and the aforesaid Notification.
Signed by importers
on this ________________________day of_______________19____________.
_____________________________
Managing
Director
(
Name and permanent address)
Witness_____________________________________________
(signature, name,
designation and full address)
Witness_____________________________________________
(signature, name,
designation and full address)
Note: The bond shall be witnessed
by a Government servant in BPS-16 or above, and authenticated by an Oath
Commissioner.
Notary Public or an
officer of a Scheduled Bank.
(C.No.6(17)/93-CB)
RIAZ HUSAIN NAQVI
Additional Secretary
As amended
S.R.O.605(I)/94, dated - 13.06.1994
S.R.O.780(I)/94 dated - 11.08.1994
S.R.O.497(I)/95, dated - 14.06.1995
S.R.O.550(I)/95, dated - 28.06.1994
S.R.O.412(I)/96, dated - 13.06.1996
S.R.O.211(I)/97, dated - 28.03.1997
S.R.O.271(I)/97, dated - 11.04.1997
S.R.O.697(I)/99, dated - 12.06.1999