The plant and machinery for the refinery would enjoy exemption of custom duty,
lqra surcharge and licence fee.
According to a CBR notification dated March 24, 1991 the fishing vessels have also been exempted from payment of import and
lqra surcharges.
- Automotive parts should be subject to a uniform treatment regarding the levy of sales tax, import surcharge and
lqra, whether they are sold to the Original Equipment Manufacturers or in the commercial market.