Exemption from Customs Duty and Sales Tax on Import of Specific Material for the Manufacture of Drug

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON IMPORT OF SPECIFIC MATERIAL FOR THE MANUFACTURE OF DRUGS REGISTERED UNDER THE DRUG ACT, 1976 65Notification No. S.R.O. 1147(I)/89, dated 27th November, 1989.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and sub-section (1) of the section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt so much of the materials specified in the Anexure to this Notification as are imported for the manufacture of drugs registered under the Drug Act, 1976 (XXXI of 1976), from the customs duties and sales tax chargeable thereon, subject to the following conditions, namely:- The manufacturer shall furnish to the Health Division the quantities of the raw/packing materials along with the details of the drugs to be manufactured therefrom, and the Director General Health or any other officer authorised in this behalf will certify for each consignment requirement so raw / packing materials along with the names of the drugs to be manufactured therefrom in the Form I set out below. At the time of import of raw/packing materials, the manufacture shall make a written declaration on each copy of the bill of entry to the effect that the raw / packing material shave been imported in accordance with his entitlement in terms of condition (1). The Collector shall allow the release of the raw / packing materials against a bank guarantee or insurance guarantee equivalent to the customs duties and sales tax leviable on each consignment or a standing bank guarantee / insurance guarantee for covering multiple consignments to be furnished to the satisfaction of the Collector of Customs. The manufacturer shall maintain records of the materials imported and drugs manufactured therefrom, and shall produce the same wherever so required by the appropriate officer of Customs or the Health Division. The manufacturer shall, within 15 months of the importation of the raw / packing 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-II set out below, issued by the Director General Health or any other officer authorized in this behalf. ANNEXTURE RAW MATERIALS Acetanilide Acetonitrile. Acetone Semicarbazone. Acid Undecenoic B.P. Adipic Acid Alkyl Aryl Sulfonate Aluminium Chlorohydrate Aluminium Hydroxide Aluminium Potassium Sulphate Aluminium Stearate Aluminium Tristearate Amino Acetic Acid (Glycine) Amino Hydantion sulphate Aminoimone Methane Sulphonic Acid Ammonium Aluminium Sulphate Ammonium Molybdate Ammonium sulphate Ammonium Thioglycerate Amphocerin 'K'or 'KS' Amylase amyl Acetate Amyl Metacresol Amylopectin Anethol Anthraquinone Antimony Potassium Tartrate Bentonite Benzene Calcium Sulphonate Benzethonium Chloride Benzoin Rosin Benzoyl Peroxide Hydrous Benzyl Alcohol Benzyl Benzoate benzyl-t-butylamine Bevaloid Dispersant Bismuth Citrate, Subcarbonate, Subgallate, Subnitrate and Subiodide Borax/Sodium Borate Bromine Bromodan Bromo Nitropropanediol Burnt Umber Butanol Butyl Acetate Butyl Acetylricinoleate butylated Hydroxy Toluene and Anisole (BHT & BHA) Butyl Cellosolve Acetate Butyl Orthovalerate Butyl Phthalate Caffeine (Anhydrous) Calcium Acetate, Carbonate, Chloride, Citrate, Hydroxide, Lactate, Silicate, Stearate and Sulphate. Calcium aluminium silicate. Calcium ARchinate Calcium D-Saccharate Calcium Phosphate (Monobasic, dibasic and Tribasic). Capsicum Oleoresin (Casicin) Captan Carastay Powder Carboxymethyl cellulose and its salts Carboxypolymethylene/Carboxy Vinyl Polymer (Carbopol/Carbomer). Carmoisine Carnauba Wax Casein Formaldehyde Cellulose Cellullose Acetate Phthalate Cetalkonium Chloride Cetostearyl Alcohol Cetyl Alcohol Cetyl Palmitate Cetylester Wax Chloramine T Chlorbutol Chlordantoin Chlorobenzoic Acid Chloroethane Chlorophyll Cinnamaldehyde Citric Acid Coal Tar Distillate / Solution Cobalt Carbonate, Chloride, gluconate, Oxide and Sulphate. Coca/Powder/Shell Collone Wax Colophony Resin Copper Acetate, Carbonate, Chloride, Oleate and Oxide Coumarin Creatinin Cremophor Crepe Rubber Sheet Crotamiton Cresols and their derivatives Cupric sulphate Cuproyl-Hydrocupresotoxin Hcl. cyclmate (Sodium and Calcium Salt). Cyncal Decaglycerol Tetraoleate Decelite Dehydrocholic Acid, its derivatives and salts Diacetin (glycery Diacetate) Diacetylated Monoglycerides. Disscorea Roots/Powder Diastase Dibutylphthalate dichloro Difluoro Methane Dichloromethyl Acetate Dichlorophen Dimethylamine Dimethyl/diethyl Aniline Dimethyl/Diethyl Formamide. Diethylphthalate Dioctyl Phthalate Dioctyl Sodium Sulphosuccinate Dioxane Dodecylbenzenesulphonic Acid and its salts EDTA and its salts Emulsionol Essences in powder form for use in ORS (Lemon, Lime, Orange, Pineapple, Cherry only). Essential Oils (anisi, cinnamon, Caraway, Cardamom, Nutmeg, Lemon, Peppermint only). Ethanol Ethanolamine and its derivatives Ether. Ethoxyethanol Ethoxyquin Ethyl Acetate Ethylenediamine and its salts Ethylene Glycol and its derivatives. Ethyl Nicotinate Ethyl Oleate Ethylene Oxide (Gas) Ethylene Oxide with Freon, Carbon Dioxide. Eucalyptus Oil, eucalyptol. Eucerin Eudragit all kinds Eugenol Explotab Extract Bitter Orange Peels. Extract Wild Cherry Ferric Oxide Phosphate and Pyrophosphate Ferrous Carbonate Food colour (Pharmaceutical grade) Formic Acid Gluconic Acid Glutamic Acid and its salts Glycerol Palmite Stearate Glyceryl guaiacolate Glycofurol Gum Acacia powder BP Gum Benjamin BP Hexachlorobenzene Hexachlorophene hexane Hydroxy Benzoic (Methyl, Ethyl, Propyl and Butyl Esters), Nipasept, Nipastate/Nipacombin. Hydroxynaphthoic Acid Hypophosphorous Acid Hydrogen flouride Anhydrous Hydrogenated Methyl Abietate Hydrogen peroxide Igepon AC-78 and TC-42 Infusorial Earth (Kieselguhr/Hyflo-Supercel/Celite). Ion Exchange Resins Isopropyl Alcohol Isoprpyl Ether Isopropyl Myristate Lactic Acid and its salts Lactose Lanette Wax Lanolin (Wool Alcohol/ Fat) Liquid Paraffin Linseed Oil Lithium Carbonate Lithium Chloride Lubrol Lunacera M Lacrogol Lauryl Ether Magnesium Aluminium Hydrate (Magcerin). Magnesium Carbonate, Chlorde, Gluconate, Oxide, Phosphate and Stearte. Magnesium formaldehyde Sulfoxylate Magnesium Hypophosphite Malic Acid Malt Extract Maleic Acid Mandelic Acid Manganese Sulphate, Carbonate and Chloride. Mannitol Menthol Mercuric Oxide Yellow Methane Sulfonic Acid Methane Sulfonyl chloride methyl Acrylate Methylene Blue Methylene chloride Methy Ethyl Ketone Methyl Glucamine Methyl Isobutyl Ketone Methyl Methacrylate Copolymer (Mama Copolymer). Microcrystalline Waxes. Microcrystalline Cellulose, its derivatives and salts. Miglyol-812. Miglyol-W Mixture Mono and Diglycerides Monofilament Stainless Teeel / Nylon/ Polypropylene WP/BPC/USP. Myristyl Ethanol N-Hexyl Nicotinate Nitrofuraldehyde (Recrystalline) Nonyl Phenolethylene Oxide Oleic Acid and its esters Octyldodecanol Orthotoluene Sulfonamide OTSA Palladium on charcoal 5% Catalyst. Papain Parabens (Methyl, Ethyl, Propyl, and Butyl) and their sats/Nipagin A/M. Paraffin Hard Pectin Petroleum Eather Pharmacoat Phenol Phenolphthalein Phenoxyethanol Phenylacetic Acid Phenyl Ethanol Phenyl Mercuric Acetate, Bornate and Nitrate Phosphoric Acid P-Hydroxy Acctophenone Plaited (Braided) Silk USP/BPC Polyethylene glycol and its derivatives Polygalacturonic Acid Polyoxyethlene Glycol Glycerides Polyoxyl Stearate. Potassium Bromide, Bicarbonate, Carbonate, Chloride, Hydroxide and lodide. Potassium Cynide and Thlocyanate. Potassium glutamate, maleate, Permanganate, Sulphate, Succinate and Tartrate. Potassium Metabisulphite. Potassium Phosphate (monobasic, Dibasic and Tribasic) Prepared Storax Primojel Promulgen propanediol Mono, distearate Propanol Propionic Acid Calcium propionic Acid Sodium Propyl Ether Propyl Gallate Propylene glycol and its derivatives. Propylene Oxide Pyridine Pyrogallol Quassin Solution Quinaldine and its salts Quinol Rhyzome Galangae Saccharose Monostearate Salicylic Acid Sandarac Scammony Resin Sesame Oil (for Injection) Silica Gel oor Amorphous Silicon Dioxide/Aerosil/Cab-O-sil Silicon Emulsion Sodium Benzoate, Bromide and Iodide Sodium Bitartrate Nd Tartrate sodium Croscarmellose Sodium Dehydrocholate, its derivatives and salts sodium Ferric Citrate. Sodium Formate. Sodium Formaldehyde Hydrogen Sulphite Sodium Glutamate Sodium Hexameta Phosphate Sodium Hypophosphite Sodium Lactate Sodium Lauryl Alcohol/Sulphate Sodium Linear alkylatesulfonate Sodium Metabisulphite/Metabisulphate. Sodium Molybdate/Nitrite Sodium Pentachlorophenate Sodium Phosphate (monobasic, Dibasic and Tribasic.) Sodium Polymetaphosphate Sodium Potassium Tartrate Sodium Salicylate. Sodium Sulphite and Bisulphite Sorbic Acid and its salts Sorbitan and its derivatives (Tweens and Spans) Sorbitol Crystaline/Powder/solution Spermaceti Squalene Stearyl Alcohol Stearylaminophenyltrimethylammonium Methylsulphate Succinic Acid Sulphur Precipitated/sublimed. Talc (Pharmaceutical Grade) Tartaric Acid Temephos Tenox-2 Terpincol Tetrahydrofuran Tetrahydrofurfuryl Salicylate. Tetrahydronaphthalene. Texapon K-12 Thioglycolic Acid Thymol Toluene-Para-Sulphonic Acid Treacle 1,1,1-Trichloroethane Trichloroethylene Trichlorofluoro Methane Triglycerides Trin Butylphosphate Urea (Pharmaceutical Grade) Vanillin Venylpyrrolidinone Vinylacetate Copolymer Viscarin Wax Emulsifying Witepsol Xylenol and its derivatives Zinc Diethyldithiocarbamate Zinc Oxide and Carbonate Zinc Stearate Zinc Sulphate PACKING MATERIALS: Aluminium Foil printed indicating particulars of drug and manufacturer in roll for strip/blister packing. Rigid PVCAC and PVDC film upto 270mm width in roll for blister packing. Neutral Glass Vials U.S.P. Typre 1 (100ml) Moulded glass Vialss U.S.P. Type III (for antibiotics Inj. Powder). FORM-I Certificate No.________________________dated____________________ I__________________(Name and Designation of the officer authorized by Health Division) am satisfied that the following raw / packing materials with quantity shown against each imported by M/s. ___________(Name of the Manufacturer_______under the provisions of S.R.O.___________dated______________Nov.,___________1989 is/ are required for the manufacture of drugs mentioned below: 1. Raw Materials Quantity 2. Drugs to be manufactured therefrom: (Stamp and Signature of the Officer) ------------------------ FORM-II Certificate No._____________________dated___________________ I_________(Name of the Officer) Director General Health / Officer authorized by D.G.Health am satisfied that the _________(quantity)__________________ of __________(Name of the raw /packing material)_______ imported by M/s.__________ (Name of company)____under provisions of S.R.O___________________dated________ Nov, ______1989 against bank guarantee / insurance guarantee dated ________________ vide bill of entry No._______________________dated the ________________________ have been used for the manufacture of ______(Name of drug)______________in accordance with the scale laid down by the Health division vide Certificate No._________ dated_________________. (Stamp & signature of the officer) 65. Reported as PTCL 1990 St. 67.