Delivery Without Paymentof Customs Dutyies and Sales Tax on Import of Raw Materials and Component Pa

DELIVERY WITHOUT PAYMENT OF CUSTOMS DUTIES AND SALES TAX ON IMPORT OF RAW MATERIALS AND COMPONENT PARTS OF SCIENTIFIC AND MEDICAL INSTRUMENTS IF IMPORTED BY A RECOGNIZED MANUFACTURER OF SCIENTIFIC AND MEDICAL INSTRUMENTS Notification No. S.R.O. 502(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) and (2) of section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No. SRO 430(I)/87, dated the 4th June, 1987, the Federal Government is pleased to authorize the delivery without payment of the whole of the customs duties and sales tax leviable on import of raw materials and component parts of the scientific and medical instruments specified in column (3) of the table below, falling under the heading / sub-heading numbers of the First Schedule to the said Act specified in column (2) of the said table, if imported by a recognized manufacturer of scientific and medical instruments, subject to the following conditions namely:- the manufacturer shall make a declaration before the Collector of Customs at the time of clearance that the component parts and raw materials have been imported for use in the manufacture of scientific and medical instruments; the manufacturer or assembler has suitable in-house facilities for progressive manufacture of scientific and medical instruments in respect of which he claims exemption under this notification. the manufacturer or assembler shall furnish to the Chief Survey and Rebate, Central Board of Revenue, or any other officer authorized in this behalf, in the prescribed form the list of scientific and medical instruments that he is manufacturing or intends to manufacture along with the details of raw materials and components required, and the Chief or such authorized officer in consultation with the Collector of Customs or the concerned government department will certify the annual capacity of the unit for the manufacture of such instruments and total annual requirements of various types of raw materials and components along with the quantity required for the manufacture of each item; 27[the manufacturer shall chalk out deletion programme spreading over a maximum period of five years within which period he shall achieve a minimum deletion in the manufacture of components to the extent of 75% of the C&F value of the inputs of the manufactured items. Continued availability of the exemption under this Notification shall be contingent upon (a) the achievement of progressive annual deletion as approved by the Central Board of Revenue or the Ministry of Industries as the case may be and (b) the use of locally manufactured deleted items; (iv a) at the time of import of raw materials and components the manufacturer shall make a written declaration on the bill of entry to the effect that the raw materials and components have been imported in accordance with his entitlement in terms of condition (iii) and (iv) and that he has achieved deletion level as per condition (iv);] the manufacturer, shall furnish to the Collector of Customs a bank guarantee or insurance guarantee equivalent to the customs duties and sales tax involved binding himself to abide by the conditions laid down in this notification failing which he shall pay the customs duties and sales tax leviable on each consignment and make payment of any other penalties that may be imposed by the Collector of Customs in this behalf;. the manufacturer or assembler shall maintain record of the raw materials and components and the items manufactured out of them in such form as may be prescribed by the Central Board of Revenue; the manufacturer shall, within one year of the date of importation of the components, apply to the Collector of Customs for discharging the bank guarantee or insurance guarantee, the application being supported by a certificate in the Form-I set out below issued by the Assistant Collector, Central Excise and Customs, within whose jurisdiction the manufacturing unit is located; [28***] the manufacturer shall maintain in Form-II set out below a record of sale of the items manufactured under this notification and shall produce, on demand, such record and other evidence of sale, as may be required for inspection by an officer of Customs not below the rank of Assistant Collector of Customs authorized by the Collector of Customs in whose jurisdiction the manufacturing unit is located or any other officer authorized by the Central Board of Revenue on this behalf 29[; and]. 30[in case the Assistant Collector, Central Excise and Customs is not satisfied regarding the consumption of imported items or use of locally produced deleted items, he shall report his findings to the Collector of Customs concerned who shall initiate proceedings for enforcement of the guarantee and penal action for giving false declaration.] 31[FORM-I] Certificate No.________________dated _____________I________(Name of Officer)__________Assistant Collector, Customs and Central Excise ______(Place of Posting)_______am satisfied that the components including chassis imported by Messrs______________________under the provisions of S.R.O._________________________against bank guarantee or insurance guarantee vide bill of entry________No._____dated___________ have been used for the manufacture of __________(Items to be mentioned)_________in accordance wit the scale laid down by the Chief, Survey and Rebate vide certificate No_____________dated the _______________________ I am also satisfied that all the deleted components have been manufactured locally. Stamp and Signature FORM-II Register of sale of goods manufactured from raw materials and components including chassis imported under Notification__________________________(give No. and date SRO). S.No. | Item Sold | Name and address of the party to whom sold | Quantity sold | Date of Sale | No. and date of the consumption certificate relating to the item sold. (1) | (2) | (3) | (4) | (5) | (6) TABLE S.No. | Heading/Sub-heading No. | Description (1) | (2) | (3) 1 | 39.26 | Perspex cover 2 | 40.17 | Black entry tube 3 | 40.17 | Yankaners suction tube 4 | 40.17 | Antistatic tubing 1/2-in X 1/10-in, 9/32-in X 3/4-in and 9/32-in X 1/8-in. 5 | 40.17 | Antivibration mounting 6 | 40.17 | Diaphragm 7 | 40.16 | Two hole bungs 8 | 40.16 | Rubber feet 9 | 40.09 | Antistatic tubing 10 | 40.16 | One hole rubber bung 11 | 40.16 | Bottle top washer 12 | 40.16 | Neopren rubber discs 5-in dia 13 | 40.16 | Rubber grommet large and small 14 | 44.11 | Base board 15 | 49.08 | Tranfers ('on') off Chiron 1 and 2 16 | 70.17 | Suction- bottles 17 | 70.20 | Guage glass 18 | 70.20 | Guage glass assembly 19 | 70.19 | Panel resin bonded fibre glass 2-1/2-in, 3-in, 1-in 20 | 73.04, 73.05, 73.06 | Yankaners suction tube 21 | 73.18 | Tube chrome plated 22 | 73.18 | Idem 23 | 73.18 | Wing Nut Assembly 24 | 73.18 | Eye Bolt Assembly 25 | 73.18 | Double U sheav type bounders 26 | 73.19 | Slotted pin 27 | 73.26. | Gauge glass guard 28 | 73.26 | Guard Pail 29 | 73.26 | Hinge Braket cover Assembly 30 | 73.26 | Stamped saddle 3/8-in, 3/4-in 31 | 73.26 | Bottle location pegs 32 | 74.11 | Double outlet tube 33 | 74.12 | Right angles block and tube adaptor 34 | 74.19 | Plunger bracket chrome plated 35 | 74.19 | Guide bus 36 | 83.02 | Carrying Handle valve clip 37 | 83.02 | Hinge fixing 38 | 83.09 | Two hole bottle washer 39 | 83.09 | Swirl bottle top 40 | 84.13 | Connection box and lid 41 | 84.13 | Outlet filter box and lid 42 | 84.13 | Double ended pump and motor with condenser 43 | 84.13 | ISP 20 pump and motor unit 44 | 84.13 | Outlet filter box and lid 45 | 84.19 | Cover condensation plate 46 | 84.19 | Outer body 47 | 84.19 | Filling funnel assembly chamber 48 | 84.21 | Head of 420-4 places 49 | 84.23 | Counter Balance Weight assembly 50 | 84.81 | Steam Isolater valve 51 | 84.81 | Safety valve whistle Assembly 52 | 84.81 | Knurled Head with shaft 53 | 84.83 | Guide with cog wheel 54 | 90.08 | Gog wheel 55 | 90.08 | Pawl 56 | 90.08 | Guide shaft 57 | 90.08 | Motor fractional OV-172-C 58 | 85.33 to 85.37 | Resistance 270 ohms 59 | 85.33 to 85.37 | Switch Centres only with knob spindle dial plate and pointer 60 | 85.33 to 85.37 | Switch Centres, adjusted resistors, spindle dial plate and pointer and dial plates, 10x100 Resistance 2.00 ohms, 10x1 xResistance=1ohms, 10x1xResistance=10 ohms, 10x10 Resistance100 ohms 61 | 85.33 to 85.37 | Caraces consisting of two end casting top plate and trap with 3 terminals washer and label for 4 drill boxes 62 | 85.33 to 85.37 | 4-way terminal strip 63 | 85.33 to 85.37 | Cable glands 3/4-in, 5/8-in 64 | 85.33 to 85.37 | Foot switch lever 65 | 85.33 to 85.37 | Rhostar top 66 | 85.44 | Wiring MWE VAN 67 | 90.02 | |Elmaron lense 68 | 90.02 | Hygense eye piece 6-3=10x 69 | 90.02 | Achromatic objective oil immersion 100/1.30. 70 | 90.02 | Achromatic objective 10/0.25 and 40/0.65 71 | 90.02 | Condensers No. 65 72 | 90.12 | Stages No. 19 73 | 90.12 | Nose piece 74 | 90.12 | Tube carried with prism tube and diaphragm 75 | 90.08 | Maganizine for 36 slides 76 | 90.08 | Pinhole stop 77 | 90.08 | Guiding path 78 | 90.18 | back entry tube 79 | 90.18 | Otoscope Head Specula bulb 80 | 90.18 | Burrel unpainted 81 | 90.18 | phthalmoscope head and bulb 82 | Respective headings/sub headings of Ch.90 | Wire mount for lense and graticule.Movement casting with magnet, Mount with clips for lense and graticule 83 | Respective headings/sub headings of Ch.90 | Graticule 84 | Respective headings/sub headings of Ch.90 | Zero adjuster and clamps cap 85 | Respective headings/sub headings of Ch.90 | Suspension strip 86 | Respective headings/sub headings of Ch.90 | Magnet Assembly casting 87 | Respective headings/sub headings of Ch.90 | Top board complete with zero adjustment 88 | Respective headings/sub headings of Ch.90 | Suspension strip No. 1p.8 89 | Respective headings/sub headings of Ch.90 | Moving coil with pointer mirror and fittings 90 | Respective headings/sub headings of Ch.90 | Control sub-assembly