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COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI versus FAUJI FERTILIZER CO. LTD.

Sections 19 and 32 (3) Section RO 959 (I) / 89 Dates 23 9 1989 Section RO 515 (I) / 89 Dates 3 6 1989 Fertilizer preparation Customs duty and sales tax excise catalyst exempt from catalyst and plant The integral part of which contains all the chemical reactors without which the entire machinery remains incomplete and which is used in the production of fertilizers cannot be considered as a catalyst raw material which is an essential component of the fertilizer plant and machinery. Therefore, the customs duty will be exempted and the sales tax section R959 (I) / 89 dated 23 9 1989 has specified the position which shows that the plant and machinery location As it is not ready and will not be imported for manufacturing fertilizer and extension of existing units will be exempt from all customs duties and sales. The tax is subject to certain conditions under Section 5O (5) (I) / 89 of 1989, only because Catalyst Pakistan Customs Tariff is not mentioned in Articles 84 and 85. Its separate mention will not have any significant impact on the merits of the matter, as the dispute has been comfortably established by the Department ROs, which are an integral part of the plant, to handle all kinds of such incidents. Worth it. And machinery shall be exempted from customs duty and sales tax under the provisions contained in section R511 (I) / 89 dated 3 1989 and section R 959 (I) / 89 dated 239 1989. patent advocate from Shamsabad lawyer