GOVERNMENT OF
PAKISTAN
MINISTRY OF
FINANCE AND ECONOMIC AFFAIRS
Islamabad, the
12th June,1998.
NOTIFICATION
(CUSTOMS)
S.R.O.555(I)/98.- In exercise of the powers conferred by section 19 of the Customs Act,1969(IV of
1969), and in suppression of its Notification No.S.R.O.444(I)/96, dated the
13th June,1996, the Federal Government is pleased to exempt -
(i) the raw materials and components as are not produced locally and specified in column(3) of the Table-I below, falling under the heading or sub-heading numbers of the First Schedule to the said Act and specified in column(4) of the said table, if imported by the manufacturers of goods specified in column(2) of the said Table, from so much of customs-duty as is in excess of the rates specified in column(5) thereof, subject to the conditions specified under the caption "conditions with reference to Table-I" and produced below the said Table - I, and
(ii) the raw materials, components and goods specified in column (2) of the Table-II below and falling under the heading and sub-heading numbers of the First Schedule to the said Act specified in column(3) of the Table-II, from so much of customs duty specified in the First Schedule to the said Act, as is in excess of the rates specified in column(4) of that Table subject to the conditions specified in column(5) thereof.
TABLE
--------------------------------------------------------------------------------------------------------------------------------------------------------
S.NO. Description of goods to Description of the raw materials Heading
or sub Rate of duty be
manufactured and components. headings Nos.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3) (4) (5)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1. Dyestuff
and Chemicals Basic
chemicals and intermediates R.
Headings 25% ad val.
2. Tanning
Agents and Animal fats. 1506.0090 20% ad
val.
colouring
matter 1504.2000 20% ad
val.
Carbon black. 2803.0090 20% ad
val.
Sodium-bichromate 2841.3000 20%
ad val.
Casein. 3501.1000 20% ad
val.
Raw oils. R. Headings 20% ad val.
3. Pesticides. Basic
chemicals, ingredients R. Headings 25% ad val.
synergists, binders.
4. Stearic
Acid Palm stearin. 1511.9010 15%
ad val.
5. Bus and truck(lorry) tyres. Stearic
acid 3823.1100 20%
ad val.
Resins (ABS copolymers) 3903.3000 20% ad val.
Paraffin wax 2712.2090 20% ad
val.
Petroleum waxes 2712.9000 20% ad
val.
6. Engineering
goods (i) Non-alloy(carbon)steel plates not 72.08 20%
ad val.
manufactured locally.
(ii) Non-alloy(carbon)steel
sections, bars 72.14 20% ad val.
and
rods not manufactured locally. 72.15
72.16.
(iii) Stainless
steel sheets of 4.75 mm 7219.2200 20%
ad val.
thickness
and above, whether or not
annealed.
(iv) Alloy
steel bars, rods and sections. 72.28 20% ad val.
(v) Jewellers hand
saw blades and 82.02 20% ad val.
Glass cutters.
--------------------------------------------------------------------------------------------------------------------------------------------------------
S. NO. Description of goods to Description of the raw materials Heading
or sub Rate of duty be
manufactured and components. headings Nos.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3) (4) (5)
--------------------------------------------------------------------------------------------------------------------------------------------------------
7. Footwear. PU paints. 3208.9000 10% ad
val.
Release
Agents. 3403.1900 10% ad
val.
Wax
Cream 3405.1000 10% ad
val.
Shoe
Adhesives 3506.9100 10%
ad val.
Shoe
Adhesives 3506.9900 10%
ad val.
Hot
melt materials 3506.9900 10% ad
val.
Desmodur
RE 3824.9099 10% ad
val.
Polyol. 3907.2000 10% ad
val.
Toe
Puff Material 3921.9000 10% ad
val.
Thermoplatic
Rubber 4005.1000 10%
ad val.
Fibre
Board. 4411.3900 10% ad
val.
Insole
board 4811.3990 10% ad
val.
Combralla
Lining Material 5603.1300 10%
ad val.
5603.1400
Shoe
Reinforcement Tapes. 5906.1000 10%
ad val.
Rubber,
Master Batch. 3204.1700 10% ad
val
Finished
leather R.
Headings 10% ad val.
Shoe
lasts. 8205.5920 10% ad
val.
8. Laboratory
reagent kits Potassium iodide reagent powder 38.22 15%
ad val.
Sodium
pyruvate reagent powder
Trickloracetic
acid reagent solution
0.3
mm01/L and other raw materials.
.9. Disposable syringes and
Medical paper 4821.1000 10% ad
val.
needles Stainless
steel tubing 7304.4100 25% ad
val.
7304.4900
PVC/Rubber
gaskets 3923.5000 10%
ad val.
4016.9300
Polypropylene
medical grade 3902.1000 10%
ad val.
Plastic
film. 3921.9000 10% ad
val.
10. Manufacture
of Active ingredients of pesticides Respective 15% ad
val.
formulation
of pesticides surface
active Agents, Stabilizers, headings/sub-
meant exclusively for Emulsifiers
and Solvents. headings
Nos.
helath
related use or for of Ch. 28, 29, 34
export
of the finished or 38
products
11. Safety
razor blades Precision steel 7220.2000 10% ad
val.
12. Manufacture
or Oils and other products of, 27.07.6010, 15% ad val.
formulation
of distillation of high temperature 2707.9100, 15% ad val.
agricultrual
pesticides coal-tar similar products in
which 2707.9900, 15%
ad val.
by
manufactrurers or the weight of the aromatic
formulators
duly constitutents exceeds that
recognized
and approved of non aromatic constituents.
by
the Ministry of Food
and
Agriculture.
Surface active agents 3402.1110, 15%
ad val.
3402.1210, 15% ad val.
3402.1310, 15% ad val.
3402.1910 15%
ad val.
Active ingredients of R. Headings/ 15%
ad val.
pesticides standardized sub-heading Nos. of
for use in in Pakistan;
surface Ch. 28,29,34 or 38.
active agents; stabilizers;
emulsifiers and
solvents.
--------------------------------------------------------------------------------------------------------------------------------------------------------
S.NO. Description of goods to Descriptio of the raw materials Heading
or sub Rate of duty be
manufactured and components. headings Nos.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3) (4) (5)
--------------------------------------------------------------------------------------------------------------------------------------------------------
13. Containers
or packaging Tin
sheet 7210.1200 30%
ad val.
materials
for the pesticide
industry.
14. Typewriter/Computer Coated Polyethelene
film 3920.1000 10% ad val.
ribbon . Empty
cartridges 3926.9070 10% ad val.
Nylon fabric. 5903.9090 10%
ad val.
15. Toilet soap RBD Palm Kernel oil 1513.2900 25%
ad val/.
Coconut oil R. Headings 25% ad val.
Cresylic acid 2707.6010 10%
ad val.
Pigments and dry colours 3204.1900 10%
ad val.
Surface active agents R.
Headings 10% ad val.
Active bleaching earth R. Headings 10%
ad val.
Mixture of odoriferous 3302.9090 10% ad val.
substacnes
16. Dry battery cells Natural Manganese dioxide 2530.9020 5%
ad val.
Acetylene black 3803.0020 5%
ad val.
Electrolytic Manganese dioxide 2820.1010 5%
ad val.
Ammonium Chloride 2827.1000 5%
ad val.
Zinc Chloride 2827.3600 5%
ad val.
Mercuric chloride 2827.3910 5%
ad val.
Carbon Rods 8545.9020 5%
ad val.
Brass Caps 8506.9010 5%
ad val.
Zinc slugs 7907.0010 5% ad val.
Electrolytic paper 4811.9010 5%
ad val.
17. Printing Ink Organic pigments 3204.1700 10%
ad val.
Inorganic pigments 32.06 10%
ad val.
32.07 10%
ad val.
Driers 32.11 10% ad val.
Waxes 34.04 10% ad val.
Resins 3908.9000 10% ad val.
3912.2000
39.02 10%
a dval.
18. Vacuum Flask Polypropylene 3902.1000 5% a dval.
ABS resin 3903.3000 5% a dval.
Silicon 3910.0000 5% a dval.
Electrolytic Respective 5%
a dval.
tin plate headings 5% ad val.
19. Audio/video cassettes Magnetic tape in jumbo 85.23 10% ad val.
rolls and pancake only High 39.03 10% a dval.
impact Polystyrene R. Headings 10% a dval.
Components
20. Grinding wheels Kaolin R. Headings 10% ad val.
Felspar
Sodium silicate
Natural stones
21. Welding electrodes Wire
rod R. Headings 10 ad val.
Flux
Silicate
22. Shoe Polishes Turpentine
oil R. Headings 10% ad val.
Waxes
Arasives
Other raw materials
--------------------------------------------------------------------------------------------------------------------------------------------------------
S.NO. Description of goods to Descriptio of the raw materials Heading
or sub Rate of duty be
manufactured and components. headings Nos.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3) (4) (5)
--------------------------------------------------------------------------------------------------------------------------------------------------------
23. Articles of stationery Raw
materials. R. Headings 5%
ad val. Parts and components R. Headings 10%
ad val.
24. Television sets Raw materials R. Headings 5%
a d val.
Picture tube
(Colour)/(Black & White) 8540.1100 5% ad val.
8540.1200
Deflection yoke 8540.9100 5% ad val.
Tuner 8529.9090 5% ad val.
Transformers 8504.3100 5% ad val.
Front and back cover 8529.9090 5% ad val.
Other sub-components
components, R.
Headings 5% ad val.
modules and
sub-assemblies
25. Polyster Resins Isophthalic Acid (IPA) 2917.3900 15% ad val.
26. Shampoo Perfume 3302.9010 25% ad val.
Pearlizar (in bulk) 34.02 25% ad val.
Sodium lauryl ether (in
bulk) 34.02 25% ad val.
CAPB (cocoa mido propyle
Betane) 34.02 25% ad val.
(in bulk)
27. Formic Acid Sodium Hydro oxide (Caustic soda
in 2815.1200 35% ad val.
equeous solution (soda
lye or liquid soda)
28. Sticker paper Impregnated craps kraft
paper 4808.9000 25% ad val.
Cast coated paper 4810.1100 25% ad val.
Release base paper 4811.3990 25% ad val.
29. Flexible Tubes Aluminium foil P.E. Laminated sheets 3921.9000 25% ad val.
30. Steel Piano hinges Steel strip painted or coated 7212.4000 25% ad vla.
Otherwise plated or
coated 7212.5000 25% ad val.
31. Aluminium Aluminium plates &
sheets 7607.1900 15% ad val.
presentitized
Printing Plates
32. Ball bearing Raw materials, sub-components R. Headings 5% ad val.
& Tapered roller and components
bearing
33. Alloy and Other
(Waste & Scrape) 7204.4990 10% ad val.
Stainless Steel Shredded and bundled scrap 7204.4910 10% ad val.
34. Omitted.
35. Seamless cold i. Steel billets of iron non-alloy steel 7207.1900 25% ad val.
drawn tubular
(Round billets-exceeding 75 mm
products and cross-sectional dia)
precession
machinery
components
ii.
Steel bars/rods of iron and non-alloy 7207.2000 25% ad val.
steel (of free cutting steel-exceeding 7214.3000
75mm cross sectional dia)
iii.
Other bars and rods of iron or non-alloy 7214.9900 25% ad val. steel.
Not further worked than forged
hot rolled extruded, but including
those
twisted after rolling-exceeding 75mm
cross sectional dia).
iv.
Lubricating preparations (including 3403.9900 15% ad val.
cutting oil preparations, anti-rust
or anti corrosion preparation).
v. Industrial monocarboxylic fatty acids, 3823.1300 25%
ad val.
acid oils for refining industrial
fatty
alcohols.
vi. Prepared binder for foundry moulds 3824.9099 25%
ad val.
of cores, chemical products and
preparations of the chemical or
allied industries.
Note: The
entry appearing at serial No. 24 shall cease to have effect on 30th June, 2001.
(Conditions with reference to Table-I)
(i) The manufacturer has suitable in-house facilities for manufacture of goods in respect of which he claims exemption under this notification;
(ii) the manufacturer shall furnish to Chief, Survey and Rebate, Central Board of Revenue, or any officer authorized in this behalf, in the prescribed form, the list of goods that he is manufacturing or intends to manufacture alongwith the details of raw materials and components required and the Chief (Survey and Rebate), Central Board of Revenue, or such authorized officere, in consultation with the Collector of Customs or Collector of Central Excise and or Sales Tax, will certify the annual capacity of the unit for the manufacture of such goods and total requirements of various types of raw materials alongwith the quantity required for the manufacture of each specified item;
(iii) the manufacturer shall, at the time of import of raw materials and components make a written declaration on the bill of entry to the effect that the inputs have been imported in accordance with his entitlement in terms of condition (ii) above;
(iv) the manufaturer, at the time of import, shall furnish tothe Collector of Customs, a bank guarantee or indemnity bond alongwith post-dated cheque of the amount equivalent to the customs-duties exempted tot abide by the conditions laid down in this notification falling which he shall pay the customs-duties leviable on each consignment in additon to any other penalties that may be imposed by the Collector of Customs in this behalf;
(v) the manufacturer shall maintain record of the inputs and goods manufactured out of them in such form as may be specified by the Central Board of Revenue;
(vi) the manufacturer shall, within one year of the date of filing of bill of entry for home consumption relating to raw materaisl and components, apply to the Collector of Customs for discharging the bank guarantee or bond. The application shall be supported by a certificate, in the Form- I set out below, issued by the Assistant Collector, Customs and Central Excise, within whose jurisdiction the manufacturing unit is located;
(vii) in cse the Assistant Collector, Central Excise and Customs, is not satisfied regarding the consumption of imported inputs, he shall report his findings to the Collector of Customs concerned who shall initiate proceedings for encashment of bank guarantee and post-dated cheque and penal action for giving false declaration; and
(viii) the manufacturer shall maintain, in the Form-II set out below, record of sale of goods manufactured and shall produce, on demand, such evidence of sale, as may be required for inspection by an oficer of customs not below the rank of Assistant Collector of Customs, authorized by the Collector of Customs, in whose jurisdiction the manufacturing unit is located or any other officer authorized by the Central Board of Revenue in this behalf.
TABLE-II
--------------------------------------------------------------------------------------------------------------------------------------------------------
S.NO. Descriptio of the raw materials Heading or sub Rate of duty Conditions
of import
and components. headings
Nos.
--------------------------------------------------------------------------------------------------------------------------------------------------------
(1) (2) (3)
(4) (5)
--------------------------------------------------------------------------------------------------------------------------------------------------------
1.
Arms and ammunition. 93.02 and 93.03 25% ad val. (1) If
imported for forming part of the regular
equipment of a Commissioned or
Gazetted Officer in the servie of
Government of Pakistan entitled to Wear
diplomatic, miliarly, naval, airforce or police uniform.
(2) If
imported by Gazetted Civilian Officer in the
Service of Government of Pakistan,
once in life
time.
2. Instructional
kits R. Headings 25% a dval. If imported by a student in Pakistan enrolled in a corre headings
spondence school in another country for the
purpose of instructions in a
technical subject, provided
the student produce to the Collector
of Customs
evidence that he has been enrolled
for a correspondence
course with the school which has
sent the kit.
3. Anti
pollution equipment including
R. Headings 10% ad
val.
devices
and equipment and components.
thereof
for preventing industrial
disasters
of occupational diseases for
local
manufacture, except those components
which
are manufactured in the country.
4. Industrial
effluent treatment plant and R.
Headings 10% ad val. If
imported by inudstrial undertakings,for the
machinery
not manufactured locally.. treatment of effluent generated by
such industrial
undertakings.
5. Gifts
for President's Fund for Assistance R. Headings 25% ad val. If cleared by the Ministry of
Foreign Affairs,
to
Palestine. .
6. Chemicals,
lubricants and paints. R. Headings 10% ad val. If imported by domestic airlines for
maintenance of
. their
aircrafts.
7. Aircraft
spares and parts including tyres R. Headings 10% ad val. If imported by domestic airlines.
.
8. Stores
and equipment for SUPARCO. R. Headings 30% ad val. If imported by Space and Upper
Atomosphere
headings. Research Commission(SUPARCO) for
implementa tion
of special projects subject to certification by
Director
of Supplies and Procurement, SUPARCO.
9. Defence
Stores. R. Headings 15%
ad val. If imported against the foreign
exchange allocation
quota
of the defence department.
10. Defence
Stores excluding those of R. Headings 10% ad val. If imported by the Federal
Government for the
national
Logistic Cell. use of Defence services provided
that the goods have not been imported against the
foreign exchange alloca tion
of the Department.
11. Newsprint R.
Headings 5% ad val.
12. Polyester
resins and chips. 3907.6000 20% ad val. If imported by manucaturers, of
polyester fibre or yarn (only filament/yarn grade polyetheylene for
the manufacture of polyester fibre or yarn.
trephalate
P.E.T.)
13. Palm
stearin 1511.9010 15%
ad val. If imported for Oleo-chemical
industry in such
quantities
as determined by Chief (Survey and
Rebate),
CBR.
14. Any
substance registered as a drug R. Headings 10% ad val.
under
the Drugs Act,1976(XXXI of 1976),
excluding
the following:-
(i)
Filled infusion solution bags imported
with
or without infusion giving sets.
(ii) Scrub(Washing Preparation)
. (iii) Soft soap.
(iv) Adhesive plaster.
(v) Surgical tape.
(vi) Liquid paraffin.
(vii) Savlon(Disinfectant)
(viii) Glorapel(Shampoo)
(ix) Absorbant cotton wool
(x) Disposable Syringes.
15. Raw
materials or elquipment and R.
Headings 10%
ad val. If imported
by National Institute of Health,
component
parts thereof for the Islamabad for use in their
laboratory.
production
of vaccine and other life
saving
drugs.
16. Silver 71.06 US$2.00
per kg. If imported by companies specifically registered and authorized
for the purpose by Ministry of Commerce and
the import duty is realized in foreign exchange.
17. (i)Gold 71.08 US$
1.00 per If imported by companies specifically registered and
11.664
grams authorized for the
purpose by the Ministry
of
Commerce and the import duty is realized in foreign exchange.
(ii)Gold 71.08 5% ad
val. If brought by Pakistani passengers,
up to one kilogram,
under the Personal Baggage Scheme, with six months stay abroad and duty is
realized in foreign exchange
18. Ship
spares, stores and equipment. R.
Headings 0% ad val. if
imported for use in ships registered in Pakistan under
the Merchant Shipping Act, 1923(XXI of 1923)
subject to the condition that the importer satisfies
the Collector of Customs that the items imported
would be used by such vessels.
19. Motor
vehicles not exceeding 1350cc 87.03 10% ad val. If
imported by the war disabled defence force
cylinder
capacity fitted with special personnel or by a civil disabled
person in accordance
gadgets
to overcome disability. with
the conditions laid down in the General Order
issued
by the Central Board of Revenue.
20. Liquified
petrtoleum gases. R. Headings 10% ad val.
.
21. (a)
Articles value of which does R.
Headings 0% ad val. If
imported through post as unsolicited gift parcels
not exceed Rs.350 per parcel. . under
paragraph(b) of clause 21 of the First
Schedule
to the Ministry of Commerce Notification
No.S.R.O.920(I)/73,
dated the 25th June, 1973.
(b)
Articles the value of which exceeds R.
Headings 50% of the Rs.
350 per parcel. headings. .
22. Ships 8901.9000 0%
ad val. If imported by the shipping company
with the
conditions
that if subsequently the ship is broken, it shall
be liable to customs duty in the same manner and
at the same rate as were appicable, at the time of its
breaking, to ships imported for breaking up. This exemption
shall be valid upto 11th June,2003.
23. Containers
for transportation 86.09 0% ad val. If imported for use on board the
ships and for
of
cargo. transportation
of cargo to and from inland container depots
or container freight stations subject to the furnishing
of indemnity bond, by the shipping lines, equal
to the amount of duty and taxes to the Collector of Customs concerned. The indemnity
bond shall be discharged on receipt of proof of
export of the container.
24. All
items of uniform listed in the Dress R.
Headings 25% ad val. If
imported by, or under the authority of the
Regulations
of the Defence Services Pakistan Army, the Pakistan Air
Force or the
of
Pakistan. Pakistan
Navy and in respect of which the quarter Master
General of Ordinance, Deputy Chief of Air Staff,
or as the case may be, Deputy Chief of Naval Staff
certifies that they are intended for the use of persons
subject to the Pakistan Army Act, 1952(XXXIX of 1952), the Pakistan
Air Force Act, 1953
(VI of 1953), or the Pakistan Navy Ordinance,1961(XXXV
of 1961).
25. Spares
for plant and machinery. R.
Headings So
much of the If imported by air by an industrial unit.
customs
duty as is relatable to feight in excess of 20%
of
the FOB value.
26. Goods
imported by organizations R.
Headings 0% ad val. If
the goods are imported as gifts from the Church
in
Pakistan. World
Service or the Catholic Relief Services subject
to the condition that importing organization produce
a certificate from the Ministry of Health to the
effect that the goods have been imported under the
agreement signed between the Government of Pakistan
and (a) Church World Service on the 17th October,1987
or (b) the Catholic Relief Services on the
20th December,1981.
27. Bona
fide relief goods. R. Headings 0% ad val. If the imported goods have been
donated for the
Afghan
Refugees provided that such goods are received
by the Chief Commissioner or the Provincial Commissioner of the
Afghan Refugees and
that in repect of the same the Secretary, States and
Frontier Regions Division, or the Chief Commissioner
for the Afghan Refugees certifies that these goods or equipments-
(i) are
meant for free distribuition amongst Afghan
Refugees,
or for relief work, or for use in connection
with
the administration of Afghan Refugees; and
(ii) would not be
sold or otherwise disposed of without
the
prior approval of the Federal Givernment.
28. Live
animals R. Headings 0%
aad val. If imported against bank guanratee
for export of
packed
meat/beef equal to 40% of the gross weight of
the live animals and if foreign exchange spent on the
import of animals is recovered atleast in full by export
of meat only.
29. Whole
chillies. 09.04 0% ad
val. If imported by processors-cum-exporters
against
bank
guarantee for re-export in powdered and packed form.
30. Pulses. 07.13 0% ad
val. If imported by
processors-cum-exporters against
bank
guarantee for re-export after value addition.
31. Raw
sugar. 1701.1100 0% ad val. If imported against bank guarantee
for re-export
1701.1200after
refining equal to the quantity imported.
32. Paraxylene 2902.4300 0% ad val. If
imported by M/s. ICI(Pakistan) Ltd for the
the manufacture
of Pureterephthalic Acid(PTA) This concession
shall remain valid for a period of ten years from the commencement of production
of PTA.by M/s.
ICI.
33. Acetic
acid 2915.2100 0%
ad val. If imported by M/s. ICI(Pakistan)
Ltd for the manufacture
of Pureterephthalic Acid(PTA) This concession
shall remain valid for a period of ten years from the commencement of production
of PTA by M/s.
ICI.
34. Catalysts
(i) CBM(Cobalt manganese Bromine) 3815.9000 10% ad val. If imported by M/s. ICI (Pakistan)
Ltd., for the manufacture
of Pureterephthalic Acid(PTA) This
(ii)
Palldium on Carbon 3815.9000 10% ad val. concession shall remain valid for a
period of 10 years
(iii)CCU(Platinum
based) 3815.9000 10% ad val. years from the commencement of
proeuction of
(iv)
Palladium 7110.2100 10%
ad val. PTA by ICI.
(v)Platinum 7110.1100 10% ad val
35. Heavy
duty Polypropylene special bags 6305.3300 10% ad val. If
imported by M/s. ICI(Pakistan) Ltd, for the
for
packing one ton or more, of PTA. manufacture of pureterephthalic
Acid(PTA) . This concession
shall remain valid for a period of ten years from the commencement of production
of PTA by M/s.
ICI.
36. Poultry
feed ingredients(Feed grade)- R.
Headings 10% ad val. If
imported by the recognized feed mills for
the
manufacture of poultry feed.
I.
VITAMINS
(i) Vitamins-
Ptrmitate/acetate counted with CH29
OH 29
(ii) Activated Dihydrocholestrol.
(iii) Tocopherols.
(iv) Riboflavin.
(v) Pyridoxin.
(vi) Cyanocobalamine
(vii) Cholinechloride.
(viii) Ptyoglutamic acid, Folic acid.
(ix) Nicotinamide/nicotinin acid 98.79%.
(x) Calcium D-Pantothenate.
(xi) Ascrobic acid.
(xii) D.Biotin(Vit.H).
(xiii) Menadione/Menadione sodium
bisulphite
(Vitamin K-3).
(xiv) Thiamine.
II. AMINO ACIDS.
(xv)
99% concentration of destro and
levoisomers of methionine.
(xvi) L- lysine mono hydrochloride.
(xvii) Methionine hydroxy analogus calcium
(xviii) Hydroxy methylthiobutanoic acid.
37. Fiscal
Electronic Cash Registers. 84.70 0% ad val. If imported during the period from
12.6.1998 to 11.6.1999.
38. Second-hand
or reconditioned. 84.71 0% ad val. If importer arranges foreign
exchange from his own computers resources and computers are not more
than three years old.
39. Pharmaceutical
raw materials R. Headings. 0% ad val. If imported for manufacture of
contraceptives to be supplied to Social Marketing
Pakistan Guarantee Ltd or United Nation Fund for Population
Activities in accordance with procedure laid down
by the Central Board of Revenue.
40. Phosphoric
Acid 2809.2000 0% ad val. If imported by the Phosphatic
Fertilizer Industry.
41. X-Ray
films 3701.1000 0%
ad val. If imported by
Gulab Devi Chest Hospital, Lahore.
3702.1000
42. Phosphatic
rock 25.10 0% ad val. If imported by the Phosphatic
Fertilizer Industry.
43. Omitted.
44. Acrylic
Spun Yarn R. Headings 10%
ad val. If imported by
the blanket manufacturing industry which are registered and paying
sales tax on blankets to the Sales Tax Authorities.
45. Crude
oil 2709.0010 0% ad val.
46. Motor
spirit 2710.0011 0%
ad val.
47. Aviation
spirit 2710.0012 0%
ad val.
48. Spirit
tyupe jet fuel 2710.0019 0%
ad val.
49. J.P.1 2710.0042 0% ad val.
50. J.P.4 2710.0043 0% ad val.
51. Light
diesel oil 2710.0051 0%
ad val.
52. High
speed diesel oil 2710.0061 0% ad val.
53. Furnace
oil 2710.0071 0%
ad val.
54. Methyl
tertiary butyl ether (mtbe) 2909.1910 0% ad val.
55. Vinychloride
monomer (VCM) 2903.2100 5% ad val. If imported by manufacturers of
Polyvinyle Chloride (PVC).
56. Polyester
filament yarn 54.02 25% ad val.
57. Crude
oil 1511.1000 Rs.10,100/PMT
58. (i) Computer casing with 8473.3010 0% ad val. If imported by the importers
registered with Sales
built in power supply Tax Department.
(ii)
Un-interrupted Power Supply 8504.4010 10% ad val. -
(UPS) of a power rating
exceedint 1.5 KVA
59. (i)
Cane sugar 1701.1100 15%
ad val.
(ii)Beet
sugar 1701.1200 15%
ad val.
(iii)
White crystalline cane sugar 1701.9910 15% ad val.
(iv)
White crystalline beet sugar 1701.9920 15% ad val.
60. Baby
shrimp 0306.1310 0%
ad val.
61. Shrimp
meals used in shrimp feeding 2309.9000 0% ad val.
62. Diamonds 7102.1000 2% ad val.
7102.3100
7103.3900
63. Rough
gemstones 7103.1000 2% ad val.
64. Phthalic
anhydride 2917.3500 25% ad val. If
imported by recognized manufacturers of Chemical resin and processed Chemicals in
such quantities as determined by Chief (Survey),
C.B.R.".
Dibutyle
orthophthalates. 2917.3100 25% ad val.
ISO
Phthalic acid. 2917.3900 25% ad val.
Gum
Rosin. 3806.1010 15%
ad val.
Fortified
Rosin. 3806.1090 25%
ad val.
--------------------------------------------------------------------------------------------------------------------------------------------------------
FORM-I
Certificate No._______________________ Date____________
If
is certified that the raw materials and components imported
by__________________ under Notification No.S.R.O._____ dated _____ have been (Name of manufacturer)
used for the manufacture of _____ in accordance with the scale laid down by
Chief, Survey and Rebate vide
his certificate No._____ dated _____.
Assistant Collector
Name and
Official stamp.
--------------------------------------------------------------------------------------------------------------------------------------------------------
FORM-II
Register
of sale of goods manufactured from raw materials and components imported under
Notification No.S.R.O._____ dated the ______.
--------------------------------------------------------------------------------------------------------------------------------------------------------S.No. Name and address Date of sale Goods sold Quantity
sold No. and date of
of
buyer consumption certificate
-------------------------------------------------------------------------------------------------------------------------------------------------------- (1) (2) (3) (4) (5) (6)
--------------------------------------------------------------------------------------------------------------------------------------------------------
[C.No.6(25)/97-CB].
( KHALIL MASOOD )
Additional
Secretary
As amended
1. S.R.O.792(I)/98, - dated 11.07.1998
2. S.R.O.857(I)/98, - dated
28.07.1998
3. S.R.O.958(I)/98, - dated
05.09.1998
4. S.R.O.1031(I)/98, - dated 07.10.1998
5. S.R.O.1334(I)/98, - dated 30.11.1998
6. S.R.O.1388(I)/98, - daed 19.12.1998
7. S.R.O.24(I)/99, - dated 13.01.1999
8. S.R.O.84(I)/99, - dated 10.02.1999
9. S.R.O.186(I)/99, - dated 25.03.1999
10. S.R.O.296(I)/99, - dated 27.03.1999
11. S.R.O.522(I)/99, - dated 29.04.1999
12. S.R.O.733(I)/9, - dated 12.06.1999
13. S.R.O.1005(I)/99, - dated 02.09.1999
14. S.R.O.1064(I)/99, - dated 20.09.1999
15. S.R.O.1078(I)/99, - dated 22.09.1999
16. S.R.O.1353(I)/99, - dated 16.12.1999
17. S.R.O.154(I)/2000, - dated 28.03.2000
18. S.R.O.___(I)/2000, - dated 28.04.2000
19. S.R.O.370(I)/2000, - dated 17.06.2000
20. S.R.O.441(I)/2000, - dated 28.06.2000
21. S.R.O.495(I)/2000, - dated 15.07.2000
22. S.R.O.499(I)/2000, - dated 21.07.2000
23. S.R.O.590(I)/2000, - dated 22.08.2000
24. S.R.O.___(I)/2000, - dated 28.08.2000
25. S.R.O.___(I)/2000, - dated 05.09.2000