[See Section 2 (9)]
AMENDMENT IN THE CUSTOMS ACT, 1969 (IV OF 1969)
In the Customs Act, 1969 (IV of 1969), in the First Schedule, for the corresponding entries against "PCT Code", "Description" and "CD%" specified in columns (1), (2) and (3) appearing in chapters 1 to 99, the following corresponding entries relating to "PCT Code", "Description" and "CD%" specified in columns (1), (2) and (3) of the Table below shall be substituted, namely:—
– – – Betaine
Copper waste and scrap.
– – – Brass scrap
– – -Other
– – – Bars
– – – Of copper-zinc base alloys (brass)
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
Armoured cash carrying vehicles
Machinery, equipment, apparatus, appliances, components, sub-components and parts not produced or manufactured in Pakistan which are re-imported by industrial concerns after having been exported and have not undergone any process outside Pakistan since their exportation. In case the machinery, equipment, apparatus, appliances, components, sub-components and parts have undergone any alterations, renovations, additions or repairs prior to their re-import into Pakistan, the cost incurred on such alterations, renovations, additions or repairs (excluding the element of freight and other incidentals) shall be liable to duty as leviable under its respective PCT heading determined at the time of original import provided the same was or were, as the case may be, exported under a contract of alteration, renovation, addition or repairs and that the supplier and the receiver as well as the make, model, weight and other specifications remain the same as were at the time of the original import.
DECLARATION UNDER THE PROVISIONAL COLLECTION OF TAXES ACT, 1931 (XVI OF 1931)
The provisions of sub-section (9) of Section 2, sub-section (11) of Section 4 and sub-clauses (iii), (iv), (viii) and (ix) of clause (a) of sub-section (10) and sub-section (11) of Section 12 of this Act shall have effect for the purposes of this declaration and of the provisions of Provisional Collection of Taxes Act, 1931 (XVI of 1931), as if they were provisions of imposition of duties and taxes of customs, sales tax and federal excise. It is hereby declared accordingly in terms of Section 3 of the Provisional Collection of Taxes Act, 1931 (XVI of 1931), that it is expedient in the public interest that the aforesaid provisions of this Act shall have effect from the 4th June, 2011.