Exemption from Customs Duties and Sales Tax on Certain Equipments Imported by Civil Aviation Authori

EXEMPTION FROM CUSTOMS DUTIES AND SALES TAX ON CERTAIN EQUIPMENTS IMPORTED BY CIVIL AVIATION AUTHORITY FOR IMPROVEMENT OF AIR TRAFFIC FACILITIES. Notification No. S.R.O. 459(I)/88, dated 26th June, 1988.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and sub-section (1) of section 7 of the Sales Tax Act, 1951 (III of 1951) and in supersession of this Ministry's Notification No. S.R.O. 390(I)/85 dated the 23rd April, 1985, the Federal Government is pleased to exempt;- equipment specified in the table below imported by the Civil Aviation Authority for improvement of air traffic facilities at the airports from so much of the customs-duties and sales tax as are in excess of the rates specified in columns (4) and (5) of the table below; and other specialized equipment from one third of the customs duties and sales tax leviable thereon provided a certificate is produced from the Ministry of Defence to the effect that the equipment is required by Civil Aviation Authority for improvement of air traffic facilities at the airports. TABLE S.No Description | Heading/ sub-heading Nos. in the First Schedule to the Customs Act, 1969 (IV of 1969) | Customs Duty | Sales Tax (1) | (2) | (3) | (4) 1. Ambulance | 8702.1000 8702.9000 | Free | Free 2. Fire crash tender | 8705.3000 | Free | Free 3. Instrument landing system | 8525.1000 8525.2000 8526.9100 8526.9200 | 26.6% | 6.6% 4. Non directional beacon and radio Navigational aid | 8525.1000 8525.2000 8526.9100 8526.9200 | 26.6% | 6.6% 5.Very high frequency transmitter and receiver. | 8525.1000 8525.2000 8526.9100 8526.9200 | 26.6% | 6.6% 6. Doplar very high frequency omni range | 8525.1000 8525.2000 8526.9100 8526.9200 | 26.6% | 6.6% 7. Very high frequency modular base station system | 8525.1000 8525.2000 8526.9100 8526.9200 | 26.6% | 6.6% 8. Signal generator | 8543.2000 | 26.6% | 6.6% 9. Amplifier | 8518.4000 8518.5000 | 26.6% | 6.6% 10. High frequency receiver antenna | 85.29 | 26.6% | 6.6% 11. Very high frequency omni range distance measuring equipment ith counterpoise | 8526.9100 8526.9200 | 26.6% | 6.6% 12. Radar | 8526.1000 | 26.6% | 6.6% 13. Flight Information data display | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 14. Runway lights | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 15. runway sweepers | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 16. AVIO bridges/passenger loading bridge | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 17. Antennas and antennasmasts | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 18. Airfield meterological equipment and accessories | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 19. Runway and taxiway signs and terminal signs | Respective PTC heading No. | Two Third of the leviable customs duty | Two Third of the leviable sales tax 2. This Notification shall remain in force (for five years with effect from the 1st July, 1984), till the 30th June, 1989.