D.G. KHAN CEMENT COMPANY LIMITED versus DEPUTY COLLECTOR OF CUSTOMS, APPRAISEMENT GROUP-VII, CUSTOM HOUSE, KARACHI
Section 19 Section RO 484 (I) / 92 Dated 14 5 1992 Customs duty exemption plant and machinery dump truck is imported by cement manufacturer and supplier and is a component of industrial process and as in section R It is believed to come under the scope of plant and machinery. 4 48 I (I) / ated 92, dated 5 5 1992 1992 1992 installed The expression expressed in 1992 does not mean that it is stable in position but it is also used in the sense of being included or introduced, and the above notification. Is also to place an apparatus in position for service or use privileges. In tax matters, concessions / exemptions in tax matters are extended through the cement industry to imported mobile machinery, which is generally intended to promote industrialization, manufacturing business and commercial activities. Such reports are interpreted with the intention of keeping the principles in mind.
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