SRO 150802(I)/2002

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE. **** Islamabad, 15th August 2002. NOTIFICATION (CUSTOMS) S.R.O. (I)/2002.- In exercise of the powers conferred by clause © of section 21. of the Customs Act, 1996 (IV of 1969), the Central Board of Revenue is pleased to authorize repayment of customs-duties to the extent specified in column (3) of the table below paid on the importation of the raw materials specified in column (1) of the said table and used in the production or manufacture of the goods specified in column (2) thereof, subject to the following conditions, namely:- (i) The goods have been manufactured according to the formula duly formula duly furnished to the Central Board of Revenue showing the quantity of various imported raw materials specified in column (1) of the said table and used in the production or manufacture of the goods specified in column (2) thereof; (ii) the manufacturer maintains proper record of the goods manufactured in accordance with the formula referred to in sub- paragraph (i) and produces, on demand, such records and other evidence as may be required by the Central Board of Revenue to satisfy itself that the imported raw materials have been used in accordance with the formula; (iii) 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 in bank credit advice issued in accordance with the regulation of the State Bank of Pakistan in force for the time being; (iv) the exporter makes a declaration on the face of the original shipping bill or other export documents to the effect that he would claim repayment of the customs-duties paid on the imported raw materials used in the production or manufacture of the goods being exported; and

(v) the repayment of customs-duties at the rate specified shall be allowed provided that the good exported are manufactured with the same constituents on which the rate of repayment in notified and the manufactured-cum-exporter shall immediately intimate to the Collector of Customs concerned,___ (a) any change in the prices of the imported raw matrieals; (b) any change in the composition of the manufactured goods to be exported; and (c) use of any indigenous raw material in place of the imported raw materials. 2. The repayment of customs-duties authorized by this notification shall be admissible in respect of the goods exported on or after the 18th july 2001. 3. Repayment of customs-duties authorized by this notification shall only be allowed against showing of document of imported fine grain suger. TABLE Raw materials imported Good produce or Extent of repayment of Manufactured Customs-duties (1) (2) (3) The following goods produced or manufactured and exported by M/s. Clover Pakistan Limited, Karachi:- 1. Suger refined. 1.Tango orange flavour 250 7.05% of the f.o.b value. 2. Citric acid anhydrous gram jar. 3. Pre-mix orange flavour. 4. Tac seal (membrane seal0 56.25 mm. 5. Hot melt glue. 1. Suger refined 2. Tango mango flavour 250 8.15 of the f.o.b. value 2. Citric acid anhydrous. Gram jar. 3. Pre-mix mango flavour. 4. Tac seal (membrane seal) 56.25 mm. 5. Hot melt glue.

1. Suger refined. 3.Tango mango flavour 500 7.94% of the f.o.b value. 2. Citric acid anhydrous. Gram jar. 3. Pre-mix mango flavour. 4. Tac seal (membrane seal) 56.25 mm. 5. Hot melt glue. 1. Suger refined 4. Tango orange flavour 500 6.84% of the f.o.b value. 2. Cirtic acid anhydrous. Gram jar. 3. Pre-mix orange flavour 4. Tac seal (membrane seal) 56.25mm. 5. Hot melt glue. 1. Suger refined. 5. Tango mango flavour 25 10.02% of the f.o.b value. 2. Citric acid anhydrous. Gram sachet. 3. Pre-mix mango flavour. 4. Meltallised BOPP film heatsealable. 1. Suger refined. 6. Tango orange flavour 25 8.74% of the f.o.b value. 2. Citric acid anhydrous. Gram sachet. 3. Pre-mix orange flavour. 4. Metallised BOPP film heatsealable. 1. Suger refined. 7. Tango mango flavour 900 8.35% of the f.o.b value. 2. Citric acid anhydrous. Gram tin. 3. Pre-mix mango flavour. 1. Suger refined. 8. Tango orange flavour 900 7.71% of the f.o.b value. 2. Citric acid anhydrous. Gram tin. 3. Pre-mix orange flavour. [C.No. 3(42) DDS/2002.] (Muhammad Nadir Khan Hoti) Chief (Duty Drawback System)