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APPEAL NO.7(442)CU/ATIB OF 1999, DECIDED ON 13TH MAY, 2005. versus APPEAL NO.7(442)CU/ATIB OF 1999, DECIDED ON 13TH MAY, 2005.

Section 3, Second Schedule [as omitted from the Finance Supplemental (Amendment) Act (IV of 1997]), Schedule VI, Item No. 43 and 7th Schedule [of the Finance Supplement (Amendment) Act (IV of 1997) Incorporated and excluded by the Treasury Act (XXII of 1997)] issued by the Ministry of Health under the Drugs Act 1976 under the Drugs Act (XXI of 1997), Section 3 Section R 322 (1) / 94, 194 1994 Implemented raw material and infusion set-bill entry for the manufacture of syringes, dated 22 3 1997 Cleaning of such materials at a discounted rate of 5% under Item No.11 of Schedule 2 of the Sales Tax Act, 1990 2 11 instead of through sales tax 11 The amendment ordinance, with the increase of 10 enhancements from 1996 to 1997, after repealing the second schedule and through the Finance Supplement (Amendment) Act 1997, added to item number 32 of the 7th Schedule Act 1990 and the Finance Act After the deletion of the 7th Schedule, 1997, the sales tax demand was quoted on two counts, namely, the Bill of Entry, dated 22 3 1997 and then with reference to the 6th Schedule of the Act 1990, the Appellate Authority. Retained its order in original verification after the repeal of the 7th Schedule, when the second schedule of the Act remained in operation in 1990, sales tax rate was applied to such materials under Item 11, Not under pbuh items. After repealing the Second Schedule to the Act, 1990, 1990, 1990, 1990 and 1990, the sales tax concession rate on September 11, 1996 was 11 September, after keeping it at serial numbers 30 and 32 of the seventh schedule. Was added, then it is generally a common law that applies to imported raw materials for the manufacture of pharmaceutical products. Imported raw materials for pharmaceutical products manufacture top advocates from Sakrand lawyer