Benefit of SRO 1125 denied to medical appliances

KARACHI: The MCC Appraisement West has denied benefit of the SRO 1125/2011 on bulk needles imported from China and advised the importer to pay the sales tax as per Sales Tax Act 1990.

According to details, M/s. Silver Surgical Complex (Pvt) Ltd. Karachi imported a consignment consisting Bulk Needles 23G & 24G from China at total declared value unit $29.0323/Kg and claimed benefit of SRO 1125(1)/2011 for reduction of Sales Tax in terms of imported goods on the grounds that bulk needles are surgical goods.

In this regard investigation was carried out and it has been revealed that bulk needles are used in manufacturing of disposable syringe and IV Canola. Disposable Syringes & IV Canola have multiple usage i.e. the syringes + IV Canola are used as medicine injecting device. Thus these are termed as medical appliances for injecting medicine to human or animal. Thus fall outside the purview of surgical goods. Hence, the benefit of claimed SRO has been denied.

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