GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE
(REVENUE DIVISION)
***
Islamabad, the 12 th June, 2004
NOTIFICATION
S.R.O. 456 (I)/2004.- In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and in supersession of this Division's Notifications No. S.R.O. 357(I) / 2002, dated the 15th June, 2002, and No.S.R.O. 435(I) / 2001, dated the 18th June, 2001, the Federal Government is pleased to exempt raw materials, sub-components, components and assemblies, as are not manufactured locally, specified in column (3) of the Table below, imported for the manufacture of goods specified in column (2) of the Table, from so much of customs-duty leviable under the First Schedule to the Customs Act, 1969 (IV of 1969), as is in excess of the rates specified in Column (5) of that Table, subject to certain exclusions specified below, the special conditions as specified in Column(6) of the Table and the following general conditions, namely. -
(i) (a) The manufacturer has suitable in-house facilities and registration with the Sales Tax Department for manufacture of such goods; or (b) the importer-cum-manufacturer is in possession of a firm contract for the manufacture of specified goods from any other manufacturer registered with the Sales Tax Department for the manufacture of such goods;
(ii) the manufacturer-cum-importer shall furnish to the 4[Collector of Sales Tax having jurisdiction], the list of such goods that he is manufacturing or intends to manufacture along with the details of raw materials, sub-components and components required for the manufacture of each item and the total annual requirement of all such inputs;
(iii) 4[the quantitative entitlement of inputs to be imported under this notification shall be determined and allowed by the Collector of Sales Tax on the basis of information as aforesaid, without any physical verification. In case the Collector is not satisfied with declared input output ratios of the items to be manufactured because of their being prima-facie, not in accordance with the prevalent average of the relevant industry, he may, after allowing the quantity demanded make a reference to the Director of Input Output Co-efficient Organization for final determination thereof and the applicant shall consume imported inputs in accordance with the input output ratios so determined.’.
(iv) Omitted]
(v) the manufacturer-cum-importer shall, at the time of import of raw materials and components, make a written declaration on the bill of entry or customs declaration to the effect that the inputs have been imported and will be used for the manufacture of specified items under the claimed Notification;
(vi) the manufacturer cum importer shall maintain record of the inputs and the goods manufactured out of them in such form as may be prescribed by the Central Board of Revenue or required under any other law in force by the CBR;
(vii) the manufacturer cum importer shall communicate to the concerned Collector of Customs 4[and Collector of Sales Tax having jurisdiction] in writing about the consumption of imported goods within one month of consumption. In case of non-consumption within one hundred eighty days, the importer shall pay the customs-duty and other taxes involved or shall give plausible reasons to the Collector of Customs and seek extension for a reasonable period;
(viii) in case the manufacturer-cum-importer does not provide information regarding consumption or otherwise of the imported goods within a period of one hundred eighty days of import or such extended period as allowed by the Collector or if otherwise deemed necessary, the records of importer cum manufacturer shall be audited by the Duty Suspension Audit Organization (DSAO) or by any other person duly appointed by the Collector. If upon audit consumption of goods is not found satisfactory the Collector of Customs shall initiate proceedings for the recovery of leviable customs-duty and other taxes besides penal action under the relevant provisions of the laws in force;
(ix) the importer-cum-manufacturer of goods mentioned at serial No. 41, 42 and 60 of Table below shall also furnish a certificate from the incharge of the concerned project to the effect that the machinery has been supplied to them and duly installed; and
(x) goods mentioned in Column (3) of serial No. 1, 4, 8, 9, 12, 13, 15, 17, 20, 24, 30, 31, 32, 38, 39, 45, 47, 48, 50, 56, 57, 64, 65 and 68 of the Table are importable only by recognized manufacturers of items mentioned in column (2).
2[Explanation 1.- 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 and amendments made thereunder, issued by the Central Board of Revenue or declared as such by the Engineering Development Board or Central Board of Revenue; provided that in case of manufacture of engineering goods meant for export, the import of raw materials or components even if manufactured locally shall be allowed free of duty against bank guarantee against specific export orders subject to identification by the committee setup for this purpose in the Engineering Development Board.
Explanation 2.- The importers can simultaneously avail the statutory rate of duty on those items mentined against S.No.3 of the table imported as part of CKD/SKD kits, which have statutory rates lower than the CKD/CBU raes under this Notification.]
Exclusions.- Mild steel bars, mild steel rods and mild steel wire rods shall not be entitled to the exemption under this notification.
Table
|
S.No. |
Description of goods to be manufactured. |
Description of raw materials, sub-components, components and assemblies. |
Heading or sub-headings Nos. |
Extent of exemption from customs duty in excess of rates given below.
|
Special conditions of import. |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
1. |
Agarbatti.
|
Diethyl Phthlate. |
2917.3400 |
10% ad val. |
Nil |
|
2. |
Air-conditioning, chilling, humidification and industrial refrigeration plants. |
Raw materials.
Sub-components and components Modules / assemblies.
|
Respective headings.
|
5% ad val.
10% ad val.
15% ad val. |
Nil |
|
3. |
Air conditioners, deep-freezes, refrigerators. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5% ad val.
10% ad val. |
Nil |
|
4. |
Alkyd resins. |
Crude soyabean oil, whether or not degummed Crude coconut oil
|
1507.1000
1513.1100 |
10% ad val. |
Nil |
|
5. |
Aluminum presensitized printing plates.
|
Aluminium plates, sheets and foils. |
7606.1100 7607.1900 |
10% ad val.
|
Nil |
|
6. |
Articles of stationery. |
Raw materials.
Parts and components.
|
Respective headings.
|
5% ad val.
10% ad val. |
Nil |
|
7. |
Audio/video cassettes. |
Magnetic tape in jumbo rolls and pancake only. Components. |
8523.1300 Respective headings.
|
10% ad val.
|
Nil |
|
8. |
Audio tapes or metallic yarn.
|
Polyester base film / polyester film-uncoated. |
3920.6300 |
10% ad val. |
Nil |
|
9. |
Bearings. |
Raw material. Sub-components and component . |
Respective headings.
|
0 % ad val.
|
Nil |
|
10. |
Bolts, nuts, screws, concrete nails and blind rivets. |
High Carbon / High Tensile Wire Rod. High Carbon Steel Wire |
2[7213.9100
7213.9000 |
5 % ad val.
10 % ad val. |
Nil |
|
11. |
Cable and conductors. |
Raw materials excluding artificial plastic resin. |
Respective headings.
|
5 % ad val. |
Nil |
|
12. |
Capital goods, machinery and equipment. |
Flat-rolled products of iron or steel of prime quality, of thickness exceeding 10 mm and width exceeding 1250 mm.
|
Respective headings. |
5% ad val. |
Nil |
|
13. |
2[Omitted.] |
|
|
|
|
|
14. |
Centrifugal and turbine pumps. |
Raw materials.
Sub-components and Components
|
Respective headings.
|
5 % ad val.
10 % ad val. |
Nil |
|
15. |
Ceramics. |
Decoflux, Optapic-G Alumina Balls, Moulds, Die. 2[Liquid Luser
|
3824.9099 6815.9000 8480.6000 3207.3000 |
20% ad val.
5% ad val. 5% ad val.] |
Nil |
|
16. |
Chemical Plant. |
Raw materials.
Sub-components and components. Modules / assemblies.
|
Respective headings.
|
5% ad val.
10% ad val.
15% ad val. |
|
|
17. |
Chemical resins and processed chemicals.
|
Phthalic anhydride. |
2917.3500 |
20% ad val. |
Nil |
|
18. |
Cranes and derricks. |
Raw materials.
Sub-components and components, Modules / assemblies.
|
Respective headings.
|
5% ad val.
10% ad val.
15% ad val. |
Nil |
|
19. |
Defense stores, machinery and equipment manufactured for the use of defense forces under the certificate from the Director General Defense Production, Ministry of Defense, Government of Pakistan.
|
Raw materials,
Sub-components and components. |
Respective headings.
|
5 % ad val.
10 % ad val.
|
Nil |
|
20. |
Diapers and sanitary napkins. |
(i). Adhesives based on polymers or rubbers. (ii). Toilet or facial tissue stock, towel or napkin paper of a kind used for household or sanitary purpose. (iii). Non-wovens, whether or not impregnated, coated, covered or laminated of man made filaments. (iv).PE + nw laminate sheet, (v).Frontal Tape, (vi).Pre Laminated Tape, (vii).Perforated Poly Film, (viii).Poly Back Sheet, (ix).Hot Melt Adhesive, (x).Non Porous Tissue Paper, (xi).Siliconised Paper, (xii).Non Woven Fabric, (xiii).Loop Pile Fabric. |
3506.9190
4803.0000
5603.1100
3920.1000 3920.9900 3920.9900 3920.9900 3920.9900 3906.9190 4803.0000 4810.9900 5603.1100 6001.2200
|
10% ad val.
|
Nil |
|
21. |
Diesel generating sets, generators and boilers. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5 % ad val.
10 % ad val. |
Nil |
|
22. |
Disposable syringes and needles. |
Dichlorotetrafluoroethanes gas, Ethylene Oxide Gas, Printing Ink, Epoxy Bond, Polypropylene (medical grade), PVC (medical grade) Plastic Film
PVC gaskets, Silicon Oil, Rubber gaskets, Paper labels
|
2903.4400 2910.1000 3215.1110 3506.1000 3902.1000 39.04 3921.9000 3920.2040 3923.5000 3910.0000 4016.9310 4821.1000
|
5 % ad val.
|
Nil |
|
23. |
Dry battery cells. |
Natural manganese dioxide, Electrolytic manganese dioxide, Ammonium chloride, Zinc chloride, Mercuric chloride, Electrolytic paper, Zinc slugs, Carbon rods.
|
2530.9010 2820.1010 2827.1000 2827.3600 2827.3990 4811.9000 7907.0010 8545.9020
|
0 % ad val.
|
Nil |
|
24. |
Dyes stuff and chemicals. |
Creslyic Acid, Cresote Oil, Petroleum Jelly, Sodium Sulphate, Napthalene, Glycerol, Formic Acid, Diazo, aroor-azoxy- compounds, Activated Carbon, Stearic Acid.
|
2707.6000 2707.9100 2712.1000 2833.1100 2902.9010 2905.4500 2915.1100 2927.1010 3802.1000 3823.1100
|
10% ad val.
5% ad val. 10% ad val. 20% ad val.
|
Nil |
|
25. |
Electric bulbs and tube lights. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5 % ad val.
10 % ad val. |
Nil |
|
2[ 25A. 25A. |
Tube light caps |
Aluminium sheet
Brass Pin |
7606.1200
7415.1000 |
5% ad val.
5% ad val. |
If imported for the manufacture of tube light caps by the recognized manufacturers.] |
|
26. |
Electric meters, electrical capacitors, industrial switch gears, high voltage electrical switches. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5 % ad val.
10 % ad val. |
Nil |
|
27. |
Electrical capacitors. |
BOPP metalised film (4 to 12 micron).
|
3920.2030 |
5% ad val |
Nil |
|
28. |
Electronic diagnostic, monitoring and laboratory equipments for medical use. |
Raw materials. Sub-components and components, Sub-assemblies.
|
Respective headings.
|
5% ad val.
10% ad val.
15 % ad val. |
Nil |
|
29. |
Engineering goods. |
Non-alloy (carbon) steel sections, bars and rods. |
72.14 72.15 72.16
|
10% ad val.
|
|
|
30. |
Eylets. |
Copper strips, Brass strips.
|
7409.1900 7409.2100 |
10% ad val.
|
Nil |
|
31. |
First Aid bandages. |
PVC tape.
|
3919.1000 |
20% ad val. |
Nil |
|
32. |
Flat-rolled products of iron or non-alloy steel, plated or coated with zinc.
|
CRC sheets of thickness of less than 0.5 mm |
7209.1800 |
5 % ad val. |
Nil |
|
33. |
Flexible laminated tubes. |
Aluminum PE Laminated sheets.
|
3921.9000 |
20% ad val. |
Nil |
|
34. |
Footwear. |
Masterbatch,
PU paints, Release agents, Wax cream, Shoe adhesives,
Isocyanate, Desmodur RE, Toe puff material, Fibre board, Insole board, Combralla lining material,
Shoe reinforcement tapes.
|
3204.1700
3208.9000 3403.1990 3405.1010 3506.9100 3506.9900 3824.9099 3824.9099 3921.9000 4411.3900 4811.5990 5603.1300 5603.1400 5906.1000
|
10% ad val.
|
Nil |
|
35. |
Formic acid. |
Sodium hydro oxide {caustic soda in aqueous solutions (soda lye or liquid soda)}.
|
2815.1200 |
20% ad val. |
Nil |
|
36. |
Grinding Wheel. |
Raw materials. |
Respective headings.
|
10 % ad val.
|
Nil |
|
37. |
Insulators. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5% ad val.
10% ad val. |
Nil |
|
38. |
Interlining fabrics. |
Melamine Resin |
3909.2000
|
10% ad val.
|
Nil |
|
39. |
Leather Tanning. |
Chromium Sulphate. |
2833.2300 |
10% ad val. |
Nil |
|
40. |
LPG tanks, gas pressure regulators, heat exchanger, pressure vessels. |
Raw materials.
Sub-components and components.
|
Respective headings.
|
5 % ad val.
10 % ad val. |
Nil |
|
41. |
Machinery, equipment, intermediary or capital goods and specialized vehicles (4 x 4 non luxury) excluding passenger vehicles.
|
Raw materials, sub-components and components
|
Respective headings.
|
0 % ad val.
|
Supplied to electric power generation i.e. oil, gas, hydel, coal, wind and wave energy projects, their expansion or modernization, including under construction projects, and captive power projects.
|
|
42. |
Machinery, equipment, vehicles and intermediary or capital goods. |
Raw materials, sub-components and components.
|
Respective headings.
|
0 % ad val.
|
Supplies against international tender to the projects financed out of international loan or aid giving agencies.
|
|
43. |
Manufacture or formulation of agricultural pesticides by manufacturers or formulators duly recognized and approved by the Ministry of Food and Agriculture. |
4. Oils and other products of distillation of high temperature, coal-tar and similar products in which the weight of the aromatic constituents exceeds that of Non-aromatic constituents.
(ii) 2[Omitted.]
(iii) All active ingredients for pesticides registered by the Department of Plant Protection under the Agricultural Pesticides Ordinance 1971(II of 1971), stabilizers, emulsifiers and solvents.
|
2707.6000 2707.9100 2707.9990
Respective headings / sub-headings Nos. of Chapter 28, 29,34 or 38 2[Xylenes (Xylol) and 2707.3000] |
5% ad val.
0 % ad val. |
Nil |
|
44. |
Masterbatches. |
Pigments, dyes, additives, filters, resins |
Respective headings.
|
5 % ad val.
|
Nil |
|
45. |
Medical equipment as follows:
(ii) Blood Tubing lines for dialysis comprising of Arterial & Veinous lines (iii) Arterial & Veinous Fistula Needle sets comprising Arterial and Veinous Lines.
|
Raw materials, components |
Respective Headings.
|
0 % ad val.
|
Nil |
|
46. |
Oleo-chemical/Stearic acid.
|
Palm Stearin, Crude soya-bean oil, Crude coconut oil, RBD coconut oil, Palm Acid oil, Palm Kernel Acid oil.
|
1511.9010 1507.1000 1513.1100 1513.1900 3823.1920 3823.1990 |
5 % ad val. 10% ad val.
|
Nil |
|
47. |
Paper and Paper Board. |
Cationic Potato Starch, Potato Starch. |
3505.1000 1108.1300
|
15% ad val.
|
Nil |
|
48. |
Paper sack for cement industry.
|
Sack kraft paper. |
4804.2100 4804.2900 |
2[15% ad val.] |
Nil |
|
49. |
Parts of locomotives. |
Raw materials, Sub-components and components.
|
Respective headings.
|
5 % ad val. 10 % ad val.
|
Nil |
|
50. |
Pharmaceuticals. |
Composite diagnostic re-agent.
|
3822.0090 |
10% ad val. |
Nil |
|
51. |
Printed circuit boards. |
Raw materials,
Sub-components and components.
|
Respective headings.
|
5 % ad val.
10 % ad val.
|
Nil |
|
52. |
Printing ink. |
Organic pigments, Inorganic pigments,
Driers, Waxes, Resins.
|
3204.1700 32.06 32.07 32.11 34.04 3912.2000 39.02
|
10% ad val.
|
Nil |
|
53. |
PVC Compound. |
Raw materials. |
Respective headings.
|
5% ad val. |
Nil |
|
54. |
Refrigerated vehicles, chillers for milk storage and bowzers for transportation of LPG / hazardous chemicals and specialized drums for transport & distribution of petrochemicals.
|
Raw materials.
Sub-components and components. |
Respective headings.
|
5 % ad val.
10 % ad val.
|
Nil |
|
55. |
Ribbons for Typewriter/computer printers. |
Nylon fabrics, Polyethylene film, Empty cartridges.
|
5903.9000 3920.1000 3926.9090
|
10% ad val.
|
Nil |
|
56. |
Ring Spinning Frame. |
Raw materials. Sub-components and components.
|
Respective headins.
|
0 % ad val.
|
Nil |
|
57. |
Seamless pipes. |
4. Special steel round bars and rods of non- alloy steel exceeding diameters 75 mm. (ii) Lubricating anti-rust and anti-corrosion preparation. |
7214.9900
3403.9900 |
10% ad val.
|
Nil |
|
58. |
Solar cells, panels, modules. |
Raw materials,
Sub-components and Components, Sub-assemblies. |
Respective headings.
|
5% ad val.
10% ad val.
15 % ad val. |
Nil |
|
59. |
Sticker paper. |
Cast coated paper, Release base paper.
|
4810.2200 4811.5900
|
20% ad val.
|
Nil |
|
60. |
4. Sugar mill upto 10,000 tcd capacity per unit. (ii) Cement plant upto 4000 tpd capacity per unit. (iii)Plants for the production of industrial chemicals. (iv)Thermal power plant upto 350 MW capacity per unit. (v)Hydel Power Plant upto 50 MW capacity per unit. (vi)Fertilizer plants. (vii)Heat exchangers, pressure vessels, Coloumns, filters, production separators, coolers and boilers. (viii)Machinery for the manufacture of surgical goods, sports goods and stuffed toys. (ix)Machinery supplied to the approved manufacturers / assemblers of vehicles, capital goods, electronics equipment and system, consumer durable items and auto parts. (x)Marble processing industry. (xi)Steel pipes/tubes industry. (xii)Plant, machinery and equipment as in Tables of Notification No. S.R.O. 439(I)/2001, dated the 18th June 2001. (xiii)Machinery and capital goods or engineering goods meant for export. (xiv)Textile machinery. (xv)Any other industrial plant recommended and approved by Engineering Development Board and the Central Board of Revenue.
|
Raw materials, sub-components and components.
|
Respective headings.
|
0 % ad val.
|
Supplies to the export sector or to exempt industrial units, projects, agencies.
|
|
61. |
Telephone sets, fax machines, speakers, small transformers, telecommunication equipments, electronic exchanges, PABX /digital switching equipments.
|
Raw materials.
Sub-components and Components,
Sub-assemblies. |
Respective headings.
|
5 % ad val.
10 % ad val.
15 % ad val. |
Nil |
|
62. |
Thermosetting powder. |
Epoxide resin.
|
3907.3000 |
10% ad val. |
Nil |
|
63. |
Toilet soap. |
Palm Stearin, Crude Palm Kernel Oil, Cresylic acid, Pigments and dye colours, Surface active agents, Mixture of odoriferous substances.
|
1511.9010 1513.2100 2707.6000 3204.1900 34.02 3302.9000
|
10% ad val.
|
Nil |
|
64. |
Tyres and tubes. |
Antioxidents / Antiozonants, Rubber Accelerators / Retarders, Rubber – Natural, Rubber- Synthetic, Nylon or Polyester Tyre Cord Fabrics, Bead Wire, Brass Plated Steel Tyre Cords,
|
2921.5100 3812.1000 40.01 40.02 59.02
7217.3010 7312.9010
|
0 % ad val.
|
Nil |
|
65. |
Tufted carpets. |
2[Polypropylene granules Thickners BCF Nylon Yarn
Nylon textured yarn BCF Polypropylene Textured Yarn. Woven Fabrics of Synthetic Filament Yarn(backing).
|
3902.1000 3906.9090 5402.3200 5402.3900 5402.3900 5402.4100
5407.2000 5603.9300 |
5% ad val. 5% ad val. 10% ad val.
5% ad val. 10% ad val.
5% ad val. |
Nil] |
|
66. |
Under EEPAS Television sets. |
Raw materials for the manufacture of TV sets and parts thereof, Picture tube (colour), Picture tube (black and white), Deflection yoke, Tuner, Transformers, Front and back cover, Other sub-components, components, modules and sub-assemblies.
|
Respective headings.
8540.1100 8540.1200 8540.9100 8529.9000 8504.3100 8529.9000 Respective headings.
|
5% ad val.
|
Nil |
|
67. |
Under EEPAS Cellular mobile phones; Laser video disc players; DVD player, VCD player; VCP(Video Cassette Player); VCR(Video Cassette Recorder); Compact disc player; Stereo car cassettes players; Hi-fi system; Pocket size cassette player; CD players; Radio-cum-cassette player; Radio; Electronic calculator; Microwave ovens; Caller Line Identification (CLI) apparatus, Plasma T.V sets. |
(i). Raw materials, sub- components, components for the electronic apparatus.
(ii). SKD kits for assembly of microwave ovens VCP, VCR, VCD, DVD apparatus and Plasma T.V. under “Emerging Electronics Products Assembly Scheme” (EEPAS) imported in more than seven components, SKD kits would not contain packing materials, carton boxes, brochures and the printed materials.
|
Respective headings.
|
5% ad val.
10% ad val. |
Nil |
|
2[67A. |
Mobile phones |
CKD kits for assembly of mobile phones. |
Respective heading |
0% ad val. |
If imported by local assemblers/manufacturers duly approved by the Government of Pakistan.] |
|
68. |
Viscose staple fibre. |
Cotton linter. |
1404.2000
|
2[0 % ad val.] |
Nil |
|
69. |
Welded steel pipes. |
Raw materials. |
Respective headings. |
5 % ad val.
|
All consumables not manufactured locally shall be included in raw materials.
|
|
70. |
Wire (High Tensile ), High Carbon and prestressed concrete wire/ strands, Core wire for ACSR spring wires.
|
Raw materials. |
Respective headings. |
5% ad val. |
Nil |
|
71. |
Wire rope |
High Carbon Steel Wire Rod.
|
2[7213.9100 7213.9900]
|
5 % ad val. |
Nil |
|
1[71A. |
High Pressure Laminate (Formica) |
Printed decorative papr Plain decorative paper Saturating kraft paper |
4811.9000 4805.9100 4804.3100
|
5% ad val.
|
Nil] |
|
2[71B. |
Artificial leather industry |
Polyurethene resin
PVC emulsion grade
Release paper |
3208.9090
3904.1000
4811.5990 |
10% ad val.
10% ad val.
10% ad val.
|
Nil
|
|
71C. |
Metallic yarn |
Epoxy amino resin |
3907.3000 |
5% ad val. |
Nil
|
|
71D |
Rubber V-Belt |
Polyester cable cord. |
5607.5000 |
20% ad val. |
Nil |
|
71E |
Digital radio system for access and mobile network. |
Parts which are to be used solely or principally with the apparatus of heading 85.25 to 85.28. |
8529.9090 |
5% ad val. |
Nil] |
|
72. |
Any other project or industry approved by Indigenization Committee of Engineering Development Board having members from the Ministry of Industries and Production and Central Board of Revenue.
|
Raw materials,
Sub-components and Components,
Modules and assemblies. |
Respective heading.
|
5% ad val.
10% ad val.
15% ad val. |
As specified by the Engineering Development Baord or Central Board of Revenue. |
(C.No. 1 / 6 / Mach / 2004-Pt.III)
(MUHAMMAD RAMZAN)
ADDITIONAL SECRETARY
As amended:
1. Inserted vide SRO 555(I)/2004 dated 30.06.2004
2. Added vide SRO 735(I)/2004 dated 28.8.2004.
3. Substituted vide S.R.O.__(I)/2004, dated 25.11.2004
4. Substituted vide S.R.O.__(I)/2005 dated 06.01.2005