Sales tax exemption on diesel engines

The Central Board of Revenue (CBR) has given exemption of sales tax on import and supply of CKD kits of single cylinder agriculture diesel engines of 12 to 32 HP. The CBR has notified the decision through issuance of SRO 793(I)/2005 on Wednesday.
As per another SRO 794(I)/2005, the CBR has given sales tax exemption on supply of compression-ignition internal combustion piston engines (diesel engines of 12HP to 32 HP of PCT 8408.9000). Previously, this exemption was available on such engines of 12-26HP.