According to the communiqué, the tax order will be in effect for a period of one year commencing from August 12, 2021, subject to provisions of Sub Section (3) of Section 2 of the Special Commodity Levy Act, No. 48 of 2007.
Further, the tax order previously made under the provisions of Special Commodity Act and published in two gazette notifications issued on September 30, 2020 and December 16, 2020 has been rescinded with effect from August 12, 2021.
Thereby, a special commodity levy is exacted on the following items:
• Sprats – Rs. 100.00 per kilogram
• Dried fish – Rs. 100.00 per kilogram
• Butter – Rs. 80.00 per kilogram
• Dairy spreads – Rs. 880.00 per kilogram
• Mathe seeds – Rs. 50.00 per kilogram
• Kurakkan (Eleusine coracana spp.) flour – Rs. 150.00 per kilogram
• Mustard seeds – Rs. 62.00 per kilogram
• Salt (including table salt and denatured salt) and pure sodium chloride, whether of not in aqueous solution or containing added anti caking or free-flowing agents; sea water – Rs. 40.00 per kilogram
The gazette further states that the balance amount after collecting Rs. 10.00 per kilogram from the applicable Special Commodity Levy of Rs. 40.00 per kilogram on importation of Salt (Sodium Chloride BP), classified under HS Code of 2501.00, by any pharmaceutical manufacturing enterprises – registered with the National Medicines Regulatory Authority (NMRA) not for any commercial purposes – will be waived off. – ada derana