COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI versus FAUJI FERTILIZER CO. LTD.
Sections 19 and 32 (3) Section R959 (I) / 89 Dates 239 1989 Section R511 (I) / 89 Dates 3 6 1989 Fertilizer Preparation \ Customer and Customs Duty and Sales Tax \ Catalyst Definition e Catalyst \ An essential and essential component of the plant, including all chemical reactors without which the entire machinery remains incomplete and the fertilizer used in the preparation of the fertilizer cannot be considered as a raw material whose fertilizer plant And machinery is an integral part of customs duty and sales tax exemption Section RO 959 (I) / 89 dated 23 9 1989 has specified the position which shows that the plant and machinery locally manufactured locally. Is not made and will not be imported for the expansion of existing unit manufacturing fertilizers subject to customs duty and sales tax specified under Section RO 515 (I) / 89 dated 3 6 1989 only because the provisions of Pakistan Custo The catalyst is not mentioned in 84 and 85. The MS tariff and its separation will not have any significant impact on the merits of the matter as the dispute has been resolved by the section ROS, which has the potential to handle all sorts of incidents. , Catalyst, Epoxy Grout and Specialty Paints are essential parts of this. The plant and machinery will be exempted from customs duty and sales. Section R511 (I) / 89 dated 3 6 1989 and section R 959 (I) / 89 dated 23 9 1989 according to the provisions of section ROs Rule \ r \ n \ r \ n
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