Exemption from Customs Duty and Sales Tax on Import of Raw Material for Use in the Manufacture of Ag

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON IMPORT OF RAW MATERIAL FOR USE IN THE MANUFACTURE OF AGRICULTURAL PESTICIDES SUBJECT TO CERTAIN CONDITIONS 26Notification No. S.R.O. 549(I)/89, dated 3rd June, 1989.---In exercise of the powers 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 511(I)/88, dated the 26th June, 1988, the Federal Government is pleased to exempt raw materials specified in the Table below from the whole of the customs duty and sales tax leviable thereon imported by a manufacturer or formulator of pesticides, duly recognized and approved by the Ministry of Food and Agriculture, for use in the manufacture of agricultural pesticides, subject to the following conditions, namely:- the importer-cum-manufacturer has suitable in-house facilities to manufacture or formulate the items in respect of which he claims exemption under this notification the importer-cum-manufacturer shall produce at the time of clearance of imported raw materials from customs, a certificate from the Plant Protection Department in the form set out below and shall give an undertaking on the bill of entry that the imported raw materials will not be used for any purpose other than the manufacture of agricultural pesticides; the importer-cum-manufacturer shall maintain record of raw materials imported, pesticides manufactured therefrom and sale thereof and shall produce the same whenever so required by the appropriate officer of customs or the Plant Protection Department, or any other officer authorized in this behalf; and if on scrutiny of the said record it is found that the raw materials have not been used for the purpose of which they were imported, the importer-cum-manufacturer shall be liable to penal action for giving false declaration in addition to payment of duty and sales tax leviable thereon. TABLE Heading/sub-headings No.s in the First Schedule to the Customs Act, 1969 (IV of 1969) | Name of the raw materials 2707.1000, 2707.2000, 2707.3000, 2707.4000, 2707.5000, 2707.6000, 2707.9100, 2707.9900 | Oils and other products of distillation for high temperature, coal-tar similar products in which weight of the aromatic constituents exceeds that of non aromatic constituents. 2807.7000 | Phosphorus (Red) 2838.0000 | Methylisocyanate 2901.2900 | Alphapinenc 2902.1900 | Cyclopentadiene 2902.2000 | Benzene 2902.3000 | Toluene 2903.1400 | Carbon tetrachloride 2903.2100 | Vinylchloride 2903.2900 | Hexachlorotetra hydromethanoindene 2907.1200 | Metacresol 2907.1500 | 1-Nephthol 2917.1400 | Maleic enhydride 2921.2100 | Dimathylamine 2942.0000 | Diketene 342.1100, 3402.1200, 3402.1300, 3402.1900, | Surface active agents Respective Nos of chapters 28,29,34 or 38 | Active ingredients of pesticides standarized for use in Pakistan; surface active agents; stablizers, emulsifiers and solvents. FORM OF CERTIFICATE Certificate No._________________dated_____________I____________ (Name of authorized officer alongwith his designation)__________am satisfied that the raw materials imported by M/s._______(Name of the company)_______________Notification No.SRO__________ dated_______________are under the provisions of essentially required for the manufacture of agricultural pesticides detail of which is given below:- S.No. | Raw materials required Trade Chemica Name Name | Quantity | Pesticides to be manufactured Trade Chemical Name Name (1) | (2) | (3) | (4) I am also certify that M/s. _____________________have suitable in-house facilities to manufacture or formulate items in respect of which the exemption is being claimed under this notification. Stamp and signature 26. Reported as PTCL, 1989 St. 529