DECRETO LEI Nº 1353, DE 01 DE NOVEMBRO DE 1974. Altera o Decreto-lei 1.331, de 31 de Maio de 1974, e da Outras Providencias.
Altera o Decreto-lei nº 1.331, de 31 de maio de 1974, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
É assegurado o direito à manutenção do crédito do Imposto sobre Produtos Industrializados relativo às matérias-primas, produtos intermediários e material de embalagem utilizados nos produtos vendidos com isenção à TELEBRÁS, suas subsidiárias e associadas, na forma do Decreto-lei nº 1.331, de 31 de maio de 1974.
Parágrafo único. Quando não for possível a sua utilização pelo sistema de crédito, será permitido o ressarcimento do imposto por via de restituição.
O artigo 1º do Decreto-Lei nº 1.331, de 31 de maio de 1974, passa a ter a seguinte redação:
?Art. 1º É concedida isenção do Imposto sobre Produtos Industrializados, até 31 de dezembro de 1979, aos produtos necessários à instalação, ampliação e operação dos sistemas indispensáveis à execução dos serviços públicos de telecomunicações, classificados nas posições 39.02.00.00, 39.07.11.00, 68.11.02.00, 69.06.00.00, 73.21.07.00, 74.01.00.00, 74.03.00.00, 74.04.00.00, 76.02.00.00, 78.01.00.00, 84.12.00.00, 84.15.00.00, 84.53.00.00, 85.01.00.00, 85.04.00.00, 85.13.00.00, 85.15.03.00, 85.15.09.00, 85.19.00.00, 85.20.00.00, 85.21.00.00, 85.23.00.00, 87.02.00.00, 87.03.00.00, 87.05.00.00, 87.06.00.00, 90.28.12.00 e 91.05.05.00, da Tabela anexa ao Decreto nº 73.340, de 19 de dezembro de 1973 quando adquiridos pela TELEBRÁS, suas...
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