Various goods removed from zero rating list

The zero rating has been withdrawn on various goods with effect from June 4, 2011. Experts at Ernst & Young Ford Rhodes Sidat Hyder in its comments on Finance Bill 2011 said that certain goods were subject to tax at zero rate through various notifications.
They said the zero rating has now been withdrawn with effect from June 4, 2011 on various goods including import of raw material for the manufacture of diapers falling under the PCT heading 5601.104; import and supply of goods falling under various PCT headings of Chapter 87; dedicated CNG buses including buses for transportation of 40 or more passengers whether in CBU or CKD condition; trucks and dumpers exceeding 5 tons; trailers and semi-trailers for the transport of goods and road tractors for semi-trailers, prime movers and road tractors for trailers whether in CBU condition or in kit form; annexure to the SRO listing tariff headings of plants, machinery and equipment, being redundant since zero rating on plant and machinery had already been withdrawn through earlier SRO.
Exemptions withdrawn: Certain sales tax exemptions available through the Sixth Schedule and various notifications have been withdrawn with effect from June 4, 2011.
These are surgical tapes; ultrasound gel; diapers for adults (patients); bricks; building blocks of cement including ready mix concrete blocks; computer software; ambulances, fire fighting vehicles, waste disposal trucks, brake down lorries, special purposes vehicles for the maintenance of streetlights and overhead cables; aircraft; ships of gross tonnage exceeding 15LDTs, excluding those for recreational or pleasure purpose; defence stores, whether manufactured locally or imported by the federal government against foreign exchange allocation for defence, including trucks, trailers and vehicles falling under PCT heading 87.04 of the First Schedule to the Customs Act, 1969 (iv of 1969), specially modified for mounting defence equipment, their parts and accessories for supply to Armed Forces; spare parts and equipment for aircraft and ships of gross tonnage exceeding 15 LDTs, excluding those for recreational or pleasure purpose; equipment and machinery for pilotage, salvage or towage for use in ports or airports; equipment and machinery for air navigation; equipment and machinery used for services provided for handling of ships or aircraft in a customs port or customs-airport; such plant and machinery as is notified by the federal government in the official Gazette but if imported, these shall be entitled to exemption from sales tax on importation if these are not manufactured in Pakistan; bulldozers and combined harvesters, and components (which include sub-components, components, sub-assemblies an assemblies but exclude consumables) imported in any kit form and direct materials or assembly or manufacture thereof, subject to the same conditions as are envisaged for the purpose of exemption under the Customs Act, 1969 (IV of 1969) and import and supply of fully dedicated CNG Euro-2 buses whether in CBU or CKD condition. The supply of other such agricultural implements as may be specified in a notification to be issued by the federal government in the official gazette.