Exemption from Customs Duty and Sales Tax on Import of Component Parts of Plant and Machinery

EXEMPTION FROM CUSTOMS DUTIES AND SALES TAX ON IMPORT F COMPONENTS PARTS OF PLANT AND MACHINERY 28[Notification No. S.R.O. 488(I)/88, dated 26th June, 1988.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No. SRO 510(I)/86, dated the 29th May, 1986, the Federal Government is pleased to direct that the articles 29[ as are not manufactured locally] falling within the heading/sub-heading numbers of the First Schedule to the Customs Act, 1969 (IV of 1969), specified in the table below, which are component parts of machinery as defined herein, and are imported with the plant and machinery falling under Chapter 84 or 85 of the said Schedule and chargeable to customs-duties at a rate not exceeding 20 per cent add valorem shall be exempt from so much of the customs duties chargeable thereon as are in excess of 20 per cent ad valorem and whole of the sales tax; provided that these articles are identifiable as intended for use only in or with machinery as defined below:- --"Machinery" means--- Machinery, operated by power of any description, such as is used in any industrial process, including the generation, transmission and distribution of power, or used in process of directly connected with the extraction of minerals and timber, construction of buildings, roads, dams, bridges and similar structures and the manufacture of goods. apparatus and appliances, including metering and testing apparatus and appliances specially adapted for use in conjunction with machinery specified in item (i) above. Mechanical and electrical control and transmission gear adapted for use in conjunction with machinery specified in item (i) above. TABLE Heading / sub-heading Nos. 3604.9000 40.09 40.10 4016.1000, 4016, 9300, 4016.9900 (excluding aprons and cots). 4204.0000, 4204.9010 44.09 45.04 4812.0000 48.22 4823.3000, 4823.4000, 4823.9010, 4823.9090 59.03 5909.0000 5910.0000 59.11 6804.1000, 6804.2100, 6804.2290, 6804.2390 68.06 6812.7000, 6812.9000 68.13 691.0000 69.02 69.03 7019.9000 7020.0010 7303.0000 73.04 73.05 73.06 73.07 7309.0000 73.12 7314.1100, 7314.1900 7315.1190, 7315.1290, 7315.1900, 7315.8100, 7315.8200, 7315.8900, 7315.9000 7317.0000 7318.1500, 7318.1600 7319.3000 7320.2000, 7320.9000 7326.2050, 7326.9000 74.07 74.12 7413.0000 74.14 7415.2100, 7415.3200, 7415.3900 7416.0000 7419.1000 7505.1100, 7505.1200 75.05 75.08 7604.1000, 7604.2100 76.08 7609.0000 7611.0000 7613.0000 76.14 7616.9090 7803.0000 7805.0000 7806.0090 7904.0000 7906.0000 8003.0000 8006.0000 8007.0090 8104.9000 8104.9000 8202.2000 to 8202.9900 82.03 82.04 8208.1000, 8208.2000 83.07 (excluding Chromium plated) 9028.1000 to 9028.3090 9107.0000 9603.5000 9611.0000 28. Reported as PTCL 1988 St. 621(ii) 29. Inserted by the Notification No. S.R.O.526(I)/89, dated 3rd June, 1989 reported as PTCL 1989 St. 546(ii) w.e.f. 3rd June, 1989.