DECRETO LEI Nº 2362, DE 21 DE OUTUBRO DE 1987. Concede Isenção do Imposto Sobre Produtos Industrializados No Caso que Especifica.
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Concede isenção do Imposto sobre Produtos Industrializados no caso que especifica.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Ficam isentos do Imposto sobre Produtos Industrializados (IPI) os produtos da Posição 92.12.00.00 da Tabela de Incidência aprovada pelo Decreto nº 89.241, de 23 de dezembro de 1983, com as modificações da Nomenclatura Brasileira de Mercadorias, ora incorporadas àquela, efetivadas pela Resolução CBN nº 69, de 26 de dezembro de 1984, do Comitê Brasileiro de Nomenclatura, quando adquiridos e comercializados pela Cruz Vermelha Brasileira para seus programas assistenciais.
Parágrafo único. A isenção a que se refere este artigo aplica-se somente aos produtos abrangidos pela citada Posição, gravados com o concerto da Orquestra Filarmônica Mundial, realizado no Rio de Janeiro em dezembro de 1986, ou destinados a essa gravação.
Fica assegurada a manutenção do crédito do Imposto sobre Produtos Industrializados, relativo às matérias-primas, produtos intermediários e material de embalagem efetivamente utilizados na industrialização dos produtos a que se refere o artigo anterior.
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