Government of Pakistan

Central Board of Revenue

(Customs Wing)

C.No. 1(9)SS-VAL/88                                              Islamabad the October 16, 1997.

From:              Raja M. Akhtar Tahir

Chief (Customs Tariff)

To:                   Mr. Muhammad Ramzan

Collector of Customs (Appraisement),

Custom House, Karachi.

Subject:-        LEVY OF SALES TAX ON IMPORT OF LOW DENSITY POLYTHLENE (PHARMACEUTICAL, GRADE) UNDER SRO. 157(I)/88 DATED 26.06.1988.

I am directed to refer to your letter No.SI/Misc/IB/1949/96-X dated 20.09.1997 on the above subject and to say that Board’s earlier opinion was given with concurrence of Sales Tax Wing, Custom House’s view-point as expressed in the above referred letter has been considered and is finally ruled that sales tax is not chargeable on PE Granule, (Pharmaceutical Grade) used for the manufacture of I.V. solution bags.

(Raja M. Akhtar Tahir)

Chief (Customs Tariff)