This notification allows duty drawback rates on export of leather and allied products and sports goods

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) FEDERAL BOARD OF REVENUE ***** Islamabad, the 1st January, 2008. NOTIFICATION (CUSTOMS) S.R.O. 01(I)/2008.- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and in supersession of its Notification No. S.R.O. 611(I)/2007, dated the 16th June, 2007, the Federal Board of Revenue is pleased to authorize repayment of customs-duties to the extent specified in column (5) of the Schedules below, paid on the importation of the raw materials specified in column (1) of the said Schedules, used in the production or manufacture of the goods specified in column (2) of those Schedules and exported during the period specified in column (4) thereof, subject to the following conditions, namely:- (i) the manufactured goods are exported out of Pakistan and an application for repayment of customs-duties is presented to the proper officer of Customs within two hundred and ten days of such exportation or within one hundred and eighty days from the date of realization of foreign exchange as shown on Bank Credit Advice issued in accordance with the current directive of the State Bank of Pakistan; and (ii) the exporter makes a declaration on the goods declaration filed under section 131 of the Customs Act, 1969 (IV of 1969) and on other export documents for his claim for repayment of the customs-duties paid on the imported raw materials used in the production or manufacture of the goods being exported. SCHEDULE I Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) 1. Merlophen-89. 1. Finished leather of,- 2. Merlophen-86. 3. Sodium sulphide. (a) Goat or sheep or 4112.0000 4113.9000 From 0.80% of the f.o.b. 4. Oxalic acid. kangaroo skin; 4113.1000 01.01.2008 value. 5. Oropon orp bate. onwards. 6. Formic acid. 7. Orpon BRS. 8. Busan-30. 9. Novaltan AL. 10. Chromiton FM. (b) Cow or buffalo or camel 4107.1200 4113.9000 From 1.17% of the f.o.b. hide or side; 4107.9200 01.01.2008 value. 11. Sodium bicarbonate. onwards. 12. Sodium formate. 13. Sodium hexameta phosphate. 14. Lutensol AP-9.

15. Tanigan PAK. 16. Sodium acetate. (c) Cow or buffalo hide or 4107.1200 4107.9200 From 2.04% of the f.o.b. 17. Optimalin UPN. side in finished form for 01.01.2008 value. 18. Lipoderm liquor. furniture or upholstry leather onwards. 19. Tanigan QF. (thickness 2.5mm upto 5mm); 20. Basynton DLE. 21. Selaflor beige. 22. Selafast brown DS. 23. Mimosa GS. 24. Irgaderm black N. 25. Nappa DRM black. 26. Pigment-J black. 27. Lustral U-T. 28. Luron luster-E. 29. LL-65 (oil). 30. RPU-22. 31. Binder EG. 32. Prefandal 3G. 33. Lustral 511. 34. Alpa top CM 502. 35. Eukesol oil. 36. Extra bright black. 37. Chromosal BF. 38. Preventol WB. 39. Relegan RF. 40. Fosfol-50. 41. Basyntan AN. 42. Ossipol LN. 43. Darma dark black. 44. Luguanil black TS. 45. Tanigan AN. 46. HK black. 47. SC-006 (PU 1681). 48. Ethyl glycol. 49. Promal WA 56. 50. EX 0994. 51. RB-2388. 52. Past top. 53. LW-5454. 54. WD-527. 55. KS-3121. 56. LW-5370. 57. KS-3139. 4302.1910 From 2.23% of the f.o.b.1. Dezol Z. (d) Lamb or sheep skin 01.01.2008 value.2. LHD-40. finished leather with hair on onwards. 3. Sulfanonal-12. double face; 4. Desquip Adm. 5. Rindal M. 6. Remolgan RO-1. 7. Astrodiol NC. 8. Hoxtapur CX-1. 9. Busan 40 (1236). 10. Busan 30.

11. Formic acid. 12. Quimiderm NP. 13. Derminol HL Konz. 14. Derminol SL-1. 15. Derminol DC-1. 16. Quimiderm OLN. 17. Egalux LN. 18. Lanalux Grey LCN. 19. Tannit LSW. 20. Baygenal BR CR N. 21. Chromopol UFB W. 22. Acetic acid. 23. Sodium acetate. 24. Novalton PF. 25. Tannesco HH. 26. Sodium formate. 27. Gelon PK. 28. WR-5505. 29. AA-4350. 30. FI-1286. 31. RU-3989. 32. RE-2350. 33. UR-1435. 34. AT-7610. 35. LA-6194. 36. Ethyl diglycol. 37. Supranil HK red. 38. Fourane navy red AB. 39. Fourane orange BR. 40. Fourane red AB. 41. Dacril TI. 1. Dezol Z. (e) Lamb or sheep skin 4302.1990 From 1.58% of the f.o.b. 2. LHD-40. crust or dyed crust leather 01.01.2008 value. 3. Sulfanonal-12. with hair on suede; and onwards. 4. Desquip Adm. 5. Rindal M. 6. Remolgan RO-1. 7. Astrodiol NC. 8. Hoxtapur CX-1. 9. Busan 40 (1236). 10. Busan 30. 11. Formic acid. 12. Quimiderm NP. 13. Derminol HL Konz. 14. Derminol SL-1. 15. Derminol DC-1. 16. Quimiderm OLN. 17. Egalux LN. 18. Lanalux Grey LCN. 19. Tannit LSW.

20. Baygenal BR CR N. 21. Chromopol UFB W. 22. Acetic acid. 23. Sodium acetate. 24. Novalton PF. 25. Tannesco HH. 26. Sodium formate. 27. Gelon PK. 1. Merlophen-89. (f) White crust or dyed crust 4105.3000 4106.2200 From 0.54% of the f.o.b. 2. Merlophen-86. sheep or goat or kangaroo 01.01.2008 value. 3. Sodium sulphide. skin. onwards. 4. Oxalic acid. 5. Oropon orp bate. 6. Formic acid. 7. Orpon BRS. (g) White crust or dyed crust 4104.4900 From 1.02% of the f.o.b. 8. Busan-30. cow or buffalo or camel hide 01.01.2008 value. 9. Novaltan AL. or side. onwards. 10. Chromiton FM. (h) White crust or dyed crust 4104.4900 From 1.84% of the f.o.b. 11. Sodium bicarbonate. cow or buffalo hide or side 01.01.2008 value. 12. Sodium formate. furniture or upholstery onwards. leather thickness 2.5mm to13. Sodium hexameta 5.0mm.phosphate. 14. Lutensol AP-9. 15. Tanigan PAK. 16. Sodium acetate. 17. Optimalin UPN. 18. Lipoderm liquor. (i) Wet blue sheep or goat 4105.1000 4106.2100 From 0.14% of the f.o.b. 19. Tanigan QF. skin. 01.01.2008 value. 20. Basynton DLE. onwards. 21. Selaflor beige. 22. Selafast brown DS. 23. Mimosa GS. 24. Tanigan AN 25. Galon PK. 26. Chromosal BF. 27. Preventol WB 1. Chemicals in finished leather. 2. Leather articles and 2. Zipper. made ups, namely:- 3. Press buttons. 4. Wadding (all (a) Saddlery and harness 4201.0000 4202.9100 From 1.01% of the f.o.b. types/brands). for any animal (including 01.01.2008 value. traces, leads, knee pads, onwards.5. Lining material (all 4202.1190 4203.2900 muzzles, saddle cloths,types/brands). saddle bags, dog coats and 6. Interlining/ fusing/non- the like) of any animal, belts 4202.3100 4203.3000 woven fabrics. (including weight lifting belts), toilet bags, shopping b di i t t

7. Double side PVC bags, dice cups wrist strap, cigarette cases, tobaccotape. pouches, tool bags, bottle 8. Cotton tape. cases, jewelry boxes, 9. Shoulder pads (set of powder boxes, cutlery 2). cases, articles of leather of 10. Elastic webbing. a kind used in machinery of 11. Protector (set of 2). mechanical appliances or 12. Plastic hanger. for other technical or industrial uses, leather uppers including lasted uppers with or without accessories like insoles socks, lining heal covers and other embellishment and all other made ups of leather; (b) Trunks, suitcases, 4201.0000 4202.9100 From 1.56% of the f.o.b. vanity cases, executive 4202.1120 4203.2100 01.01.2008 value. cases, brief cases, school 4202.1190 4203.2900 onwards. satchels, spectacle cases, 4202.2100 4203.3000 binocular cases, camera 4202.3100 cases, musical instrument cases, gun cases, holsters, travelling bags, rucksacks, handbags, wallets, purses, map cases, sports bags, gloves of all sorts, with or without cloth back (including sports gloves) made of leather; (c) Leather garments, i.e. :- (i) Jackets made from 4203.1010 From 2.38% of the f.o.b. leather or 01.01.2008 value. composite leather; onwards. (ii) Trouser (or chaps); 4203.1020 From 1.83% of the f.o.b. 01.01.2008 value. onwards. (iii) Coats made from 4203.1030 From 1.59% of the f.o.b. leather or 01.01.2008 value. composite leather; onwards. and (iv) Other leather 4203.1090 From 1.64% of the f.o.b. garments 01.01.2008 value. (waist coat or skirt onwards.

or tops, etc); and (d) Cut leather components 4203.2110 4203.2900 From 0.82% of the f.o.b. for shoes, garments, gloves 4203.2120 4203.3000 01.01.2008 value. and upholstery, aprons and 4203.2130 4203.4000 onwards. other protective clothing 4203.2190 braces, bandoleers and patchwork sheets. 1. Raw materials for (e) Leather chair (made of 9401.7100 9401.7900 From 1.98% of the f.o.b. finished leather. cow/ buffalo/ sheep/ goat 01.01.2008 value. 2. Zipper. upholstery leather) with or onwards. 3. Cotton tape. without foam. 4. Fire retardant lining material. 5. Interlining or fusing or non woven fabrics. 6. Foam. 1. Raw materials for (f) Leather foot rest 4205.0000 From 1.27% of the f.o.b. finished leather. (made of cow/ buffalo/ 01.01.2008 value. sheep/ goat upholstery onwards. 2. Cotton tape. leather) with or without 3. Fire retardant lining foam. material. 4. Interlining or fusing or non woven fabrics. 5. Foam. SCHEDULE II Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) 1. Mini or miniature 4202.9900 4203.2100 From 0.19% of the f.o.b. boxing gloves with or 01.01.2008 value. 1. Artificial leather, PU without key chains used as onwards. or PVC. decoration pieces for 2. Sewing thread promotional purposes (all sizes). 1. Artificial leather, 2. Boxing gloves and 6116.1000 From 0.54% of the f.o.b. PU or PVC. others including hockey, 01.01.2008 value. football, goalkeepers, onwards. driving and ski gloves, all sizes and other artificial

2. Sewing thread leather (rexine) made ups. 1. Artificial leather, 3. Head guards or head 6506.1000 From 0.31% of the f.o.b. PU or PVC. protectors (for boxing). 01.01.2008 value. onwards. 2. Valcro tape. SCHEDULE III Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) 1. Footballs, complete 9506.6210 9506.6290 From 1.04% of the f.o.b.1. Artificial leather, PU or football panel kits 01.01.2008 value.PVC. 2. Polyester thread. (unstitched), indoor balls, 9506.6220 onwards. soccer balls, volley balls,3. Rubber latex (for medicine balls, hand balls,pasting). 9506.6930 punching balls, water polo4. Butyl bladder. 9506.6940 balls, rugby balls, basket 5. Screen printing ink. 9506.6950 balls, KORB balls, mini 6. Solvent T980. 9506.6960 footballs, mini volley balls, 7. Hardener or binder mini rugby balls, mini basket SG410. balls, all sorts of mini balls, 9506.6970 jumbo footballs made from8. Special stamping artificial leather withink JX790. 9506.6991 synthetic cloth or cotton9. Sticker. 9506.6992 cloth with or without either10. Poly bag. 9506.6993 rubber latex bladders or 9506.6994 butyl bladders (all sizes). 9506.6995 2. Footballs, complete 9506.6210 9506.6290 From 0.41% of the f.o.b. football panel kits 9506.6220 01.01.2008 value. (unstitched), indoor balls, 9506.6930 onwards. soccer balls, volley balls, 9506.6940 medicine balls, hand balls, 9506.6950 punching balls, water polo 9506.6960 balls, rugby balls, basket 9506.6970 balls, KORB balls, mini 9506.6991 footballs, mini volley balls, 9506.6992 mini rugby balls, mini basket 9506.6993 balls, all sorts of mini balls, 9506.6994 jumbo footballs made from 9506.6995 artificial leather imported duty-free with synthetic cloth or cotton cloth with or without either rubber latex bladders or butyl bladders (all sizes).

1. Blue colour. 3. Rubber moulded balls 9506.6990 From 0.55% of the f.o.b. 2. Red colour. or rubberized balls with or 01.01.2008 value. 3. Carbon black for without synthetic cloth or onwards. bladders. yarn fitted with bladders. 4. Resin 1068. 5. Aflux 42-dispensing agent. 6. Rubber Rssl. 7. Synthetic rubber 1502 SBR. 8. Synthetic rubber 1712 SBR. 9. Vulkasil. 10. Zeosil carbonate (white carbon). 11. DOP for bladders. 12. Nonex (antioxidant). 13. Accelerator MBT. 14. Accelerator MBTS. 15. Accelerator TMTD. SCHEDULE IV Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) Root manue cane. 1. Polo sticks, polo sticks 9506.9990 From 0.14% of the f.o.b. without head and polo sticks 01.01.2008 value. without head and handle. onwards. 1. Carbon black. 2. Tennis rackets, squash 9506.5100 9506.5920 From 0.60% of the f.o.b. 2. Cane. rackets, paddle rackets and 9506.5910 9506.5990 01.01.2008 value. 3. Kevlar or carbon or badminton rackets all sizes onwards. dyneema. made of wood or cane. 4. Rubber grips. 5. Fibre glass. 6. Lacquer. 7. Hardener or resin (epoxy). 1. Mulbery wood. 3. Hockey sticks wooden (all 9506.9960 From 1.01% of the f.o.b. 2. Aerodux 185. sizes). 01.01.2008 value. 3. Hardener 155. onwards. 4. Fiberglass braid. 5. Kevlar tape 1”. 6. Fiberglass rovings. 7. Fiberglass cloth. 8. Fiberglass matt.

9. Epikote Resin-816. 10. Ancamine hardener- 1769 polyamide. 11. Araldite AW-146. 12. Hardener HV-957. 13. Nitro cellulose- lacquor. 14. Lacquor NB. 15. Hardener. 16. Condom. 17. PU artificial leather black. 18. Benzene/MEK. 19. Printing oil. 20. Butyl. 21. PVC sticker. 22. Printing ink. 23. PVC sheet. 1. Willow cleft wood. 4. Cricket bats, (all 9506.9920 From 0.37% of the f.o.b. 2. Cane. sizes). 01.01.2008 value. 3. Glass paper. onwards. 4. Rubber grips. 5. Lacquer. 6. Hardener or resin (epoxy). Manau cane. 5. Cricket bat handle with 9506.9920 From 0.22% of the f.o.b. one, two or three rubber 01.01.2008 value. strips, size 17 inches and onwards. above. 1. Cork sheet. 6. Cricket balls. 9506.6910 From 0.53% of the f.o.b. 2. Cork granules. 01.01.2008 value. 3. Rubber latex. onwards. 4. Worsted yarn. 1. Green colour. 7. Rubber tennis balls. 9506.6100 From 0.55% of the f.o.b. 01.01.2008 value.2. Resin 1068. onwards.3. Aflux 42-dispensing agent. 4. Rubber Rssl. 5. Synthetic rubber 1502 SBR. 6. Synthetic rubber 1712 SBR. 7. Vulkasil.

8. Zeosil carbonate (white carbon). 9. Nonex (antioxidant). 10. Accelerator MBT. 11. Accelerator MBTS. 12. Accelerator TMTD. 1. Chemicals in finished 8. Footballs, basket balls, 9506.6210 9506.6290 From 0.66% of the f.o.b. leather. hand balls, volley balls, 01.01.2008 value. 2. Polyester thread. medicine balls, punching onwards. balls, net balls, water-polo3. Rubber latex for balls, rugby balls and soccerpasting. balls made of leather with4. Rubber latex for or without either rubberbladders. latex bladders or butyl 5. Screen printing ink. bladders, all sizes. 6. Solvent T980. 7. Hardener or binder SG410. 8. Special stamping ink JX790. 1. Artificial leather 9. Unstitched/cut printed 9506.6210 9506.6290 From 0.88% of the f.o.b. PU/PVC. panels for footballs, soccer 01.01.2008 value. 2. Rubber latex (for balls, handballs, volleyballs, onwards. pasting). rugby balls, mini balls with 3. Screen printing ink. artificial leather all sizes. 4. Solvent. 5. Hardener/binder SG410. 6. Special stamping ink JX790. 1. Artificial leather 10. Unstitched/cut un- 9506.6210 9506.6290 From 0.54% of the f.o.b. PU/PVC. printed panels for footballs, 01.01.2008 value. soccer balls, handballs, onwards.2. Rubber latex (for volleyballs, rugby balls, minipasting). balls with artificial leather all sizes. 1. Natural raw rubber. 11. Hurling balls made of 9506.6999 From 0.24% of the f.o.b. 2. Rubber latex. artificial leather. 01.01.2008 value. 3. Artificial leather. onwards. 4. Natural cork. 1. Natural raw rubber. 12. Hurling balls made of 9506.6999 From 0.20% of the f.o.b. 2. Rubber latex. cowhide leather. 01.01.2008 value. 3. Finished leather-cow. onwards. 4. Natural cork.

SCHEDULE V Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) 1. Carbon fibre. 1. Sports goods made of 2. Glass fibre. composite or graphite 3. Aramid fibre (twaron). materials (carbon fibre, glass fibre, kevlar 4. H.T. polyethylene aluminium, etc.): fibre. 5. Mulbery wooden head. 6. Nylon tubes. 7. Epoxy resin. (a) Ice hockey shaft; From 3.96% of the f.o.b. 9506.9990 01.01.2008 value. 8. Epoxy hardener. onwards. 9. M.E.K. 10. Release agent. 11. Silicon paper. (b) Ice hockey blade; 9506.9990 From 3.39% of the f.o.b. 12. Toulene. 01.01.2008 value. 13. Sand paper. onwards. 14. Epoxy primer. 15. Epoxy paints. (c) Tennis racket; 9506.5100 From 3.77% of the f.o.b. 16. Bonding paints. 01.01.2008 value. 17. Polyurethane onwards. lacquer. 18. Synthetic leather grip. 19. Strings. (d) Badminton racket; 9506.5910 From 3.74% of the f.o.b. 20. Caps nylon plastic. 01.01.2008 value. 21. Decales (paper). onwards. 22. Glass fibre sleaves. (e) Squash racket; 9506.5920 From 4.08% of the f.o.b. 01.01.2008 value. onwards. (f) Skate Board; 9506.7000 From 2.70% of the f.o.b. 01.01.2008 value. onwards. (g) Street hockey - 9506.9990 From 4.21% of the f.o.b. 01.01.2008 value. onwards. (h) Snooker and golf shaft 9506.3900 From 3.53% of the f.o.b. 01.01.2008 value. onwards. (i) Field hockey stick; 9506.9990 From 3.94% of the f.o.b. 01.01.2008 value.

onwards. (j) Field hockey with 9506.9960 From 4.32% of the f.o.b. mulbery wooden head + 01.01.2008 value. graphite shaft; onwards. (k) Badminton racket with 9506.5910 From 3.50% of the f.o.b. aluminium head + graphite 01.01.2008 value. shaft; onwards. (l) Paddle tennis racket; 9506.5990 From 2.91% of the f.o.b. 01.01.2008 value. onwards. (m) Roller hockey; and 9506.9990 From 4.42% of the f.o.b. 01.01.2008 value. onwards. (n) Paddle for Kanue. 9506.9990 From 2.79% of the f.o.b. 01.01.2008 value. onwards. 1. Synthetic leather. 2. Baseballs made of 9506.6290 From 0.93% of the f.o.b. 2. Natural rubber. artificial leather with cork 01.01.2008 value. 3. Cork. and rubber or rubber foam. onwards. 4. Synthetic rubber. 5. Silica. 6. Lubricant oil. 7. Accelerator MBT. 8. Accelerator MBTS. 9. Accelerator TMTD. 10. Zinc oxide. 11. Stearic acid. 12. Calcium carbonate. 13. Titanium dioxide. 14. Magnesium carbonate. 15. Wax. SCHEDULE VI Extent of Raw materials Goods produced or H.S. Code Period repayment of imported manufactured customs-duties (1) (2) (3) (4) (5) 1. Lining cloth calico 1. Canvas or textile 6404.1100 6405.9010 From 1.00% of the f.o.b. white. footwears with rubber sole 01.01.2008 value. 2. Upper cloth (all varieties and sizes). 6404.1900 onwards. (chemicals used). 3. Counter material. 4. Desmocoul 540 adhesive. 5. Shoe enforcement tape.

6. Adhesive bonding agent SK 2000. 7. Natural rubber. 8. Isocynate (desmodur RE). 9. Antioxident (santol-D). 10. Accelerator DM (MBTS). 11. Accelerator M (MBT). 12. Accelerator (TMTD). 13. Accelerator (DPG). 14. Zinc. 15. Stearic acid. 16. Rosin pale. 17. Titanium dioxide. 18. Masterbatch colours. 19. Stickers or labels etc. 20. Eyelets w/w. 21. Binding cloth dyed. 1. Lining material 2. Leather footwears 6403.2000 6403.5900 From 1.18% of the f.o.b. (leather lining). including chappals and 01.01.2008 value. 2. Counter material. sandals with leather upper 6403.5100 onwards. 3. Toe. and leather sole (all 4. Shoe re-enforcement varieties and sizes). tape. 5. Latex (adhesive). 6. Upper finish. 7. Eva socks pad. 8. Adhesive bonding agent SK 2000. 9. Leather sole (chemical consumption). 10. Finished leather upper. 11. Cellulose board 1.75mm. 12. Hot melt adhesive. 13. Desmocoll 540 adhesive. 14. Breaded thread. 15. Stickers/ labels/ cartons/box, etc. 1. Isocyanate. 3. Leather footwears 6403.2000 From 1.86% of the f.o.b. 2. Polyol. including chappals, sandals 6403.9100 01.01.2008 value. 3. Pigments-Black. and slippers with leather 6403.9900 onwards. upper and PU or PVC or4. Pigments-White. TPR or rubber or leather

TPR or rubber or leather5. Anti fog additive insert sole (all varieties and(cross linking agent). sizes). 6. Methylene chloride. 7. Mould cleaner. 8. Mould releasing agent. 9. Combrella lining. 10. Counter material. 11. Toe. 12. Shoe re- enforcement tape. 13. Breaded thread. 14. Latex. 15. Upper finish. 16. PU dipping paint. 17. EVA socks pad. 18. Cellulose board 1.75mm. 19. Hot melt adhesive. 20. Desmocoll 540 adhesive, stickers/labels/ cartons/box etc. 21. Natural rubber. 22. Antioxidant (santol). 23. Accelerator-DM (MBTS). 24. Accelerator-M (MBT). 25. Accelerator TMTD. 26. Accelerator DPG. 27. Masterbatch colour. 28. Zinc. 29. Stearic acid. 30. Thermo plastic rubber (TPR). 31. Kechdur 852 adhesive. 32. Kechpur adhesive. 33. PVC compound. 34. Finished leather. 1. Artificial leather. 4. Synthetic footwears 6402.9900 6405.9090 From 0.47% of the f.o.b. 2. Counter material. including chappals, sandals 01.01.2008 value. 3. Shoe enforcement. and slippers with synthetic onwards. 4. Adhesive bonding upper (artificial leather) and agent SK 2000. PU or TPR or PVC or 5. Natural rubber. rubber sole (all varieties and sizes).6. Isocynate (desmodur RE).

7. Accelerator DM (MBTS). 8. Accelerator M (MBT). 9. Zinc. 10. Stearic acid. PVC compound and 5. PVC injection moulded 6402.9900 From 0.48% of the f.o.b. granules. footwears (all varieties and 01.01.2008 value. sizes). onwards. [C.No.3(22)DRD/2007] (M. Junaid Jalil Khan) Second Secretary (Duty Remission & Drawback)