SRO 1318(I)/1997

GOVERNMENT OF PAKISTAN MINISTRY OF FINANCE & ECONOMIC AFFAIRS ************** Islamabad, the 24th December, 1997 NOTIFICATION (Customs) S.R.O.1318(I)/97.- In exercise of the powers conferred by section of the Customs Act, 1969 (IV of 1969) and sub-section (1) of section 13 of the Sales Tax Act, 1990, the Federal Government is pleased to exempt from the whole of customs duty specified in the first Schedule of the Customs Act, 1969 and the whole of sales tax on all such equipment and apparatus specified in the table below, as is imported by a charitable non-profit making institution solely for the purpose of advancing the declared objectives of such institution or by a hospital run by the Federal or any Provincial Government subject to the following conditions, namely:- (i) The receiving or importing institution furnishers an undertaking in writing to the Collector of Customs concerned to the effect that such gifts, equipment or apparatus will not be sold, and will not be utilized or disposed of otherwise than for the purpose for which they were imported, and binds itself to pay prescribed duty and sales tax in the event of a breach of that undertaking: (ii) The importing institution operating a hospital of fifty beds or more, and a hospital which reaches the aforesaid level of fifty beds within six months of the date of the filing of bill of entry, shall, on furnishing proof thereof to the satisfaction of the Collector of Customs concerned, be eligible for exemption. (iii) Where any equipment or apparatus being imported is also manufactured locally, the exemption of customs duty shall be admissible to the extent as is in excess of 15% of the duty leviable thereon under the First Schedule to the Customs Act, 1969. Explanation.- “Charitable institution” means an institution approved for the purpose of clause (d) of sub-section (1) of section 47 of the Income Tax Ordinance, 1979 (XXXI of 1979). TARLE PTC heading Description of equipment or apparatus

2844.40000 Radioactive elements, if imported for heart/cancer diseases 9011.8000 Micromanipulator Microscope 9018.1100 Electrocardiographs 9018.1200 Ultrasonic scanning apparatus 9018.1300 Magnetic Resonance Imaging Apparatus 9018.1400 Scintigraphic apparatus 9018.1900 E.I.T. Machine 9018.1900 Echocardiography 9018.1900 Electrocenephlograph (E.E.G) 9018.1900 Radio-isotope Scanners 9016.4100 Dental drill engines, whether or not combined on a single base with other dental equipment 9018.5000 Other ophthalmic instruments and appliances 9018.9010 Prosthesis for arthroplasty 9018.9020 Angioplasty balloon with accessories 9018.9030 artheractemy instruments and cardiac catheters alongwith guidewires 9018.9060 Stent for angiopllasty 9018.8090 Dialysis equipment 9018.9090 Others 9018.90900 Lithotripsy machine 9018.9090 Endoscopy equipment 9018.9090 Dosimetry equipment 9018.2010 Oxygenator with accessories

9021.1100 Artificial Joints 9021.5000 Pacemakers 9021.9010 Heart Valves 9022.1200 Computed tomography apparatus 9022.1300 Other, for dental uses 9022.1400 Other, for medical, surgical uses 9022.1400 Mammography and Xerography machine 9022.1400 Flourosocopy equipment 9022.2100 Gamma Camera 9022.8000 Spectrometers, Spectrophotometers and spectrographs using optical radiations 9402.9010 Operation tables 9405.5000 Operation theater lights [C.No.11(4)/97/Cuc.Exm). (Naseer Ahmad) Additional Secretary