SRO 172(I)/1999
SRO 172(I)/1999Refunds and drawback
SRO 172(I)/1999 is a Customs SRO dated 22 March 1999. FBR lists it without a title.
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 22nd March, 1999.
NOTIFICATION
(CUSTOMS)
S.R.O.172(I)/99.- In exercise of the powers conferred by
clause (c) of section 21 of the Customs Act, 1969 (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
Schedules below paid on the importation of the raw materials
specified in column (1) of those Schedules and used in the
production or manufacture of the goods specified in column (2)
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 face of the
original shipping bill and on 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.
Page 2
2. The repayment of customs-duties authorized by this
notification shall be admissible in respect of the goods exported
on or after the 1st April, 1999.
S C H E D U L E - I
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Kurory PVA. 1. (i) Grey cotton 1.70% of the
2. Olinor. fabrics, f.o.b. value.
3. Leamin. made of
4. Kemetex. 100% cotton; and
(ii) grey cotton 2.70% of the
garments/ f.o.b. value.
made-ups,
made of
100% cotton.
1. Kurory PVA. 2. (i) Bleached 2.80% of the
2. Olinor. fabrics, f.o.b. value.
3. Leamin. made of
4. Kemetex. 100% cotton; and
5. Hydrogen per
oxide. (ii) bleached 3.80% of the
6. Leveral. garments/ f.o.b. value.
7. Imerol. made-ups,
made of
100% cotton.
1. Kurory PVA. 3. Dyed or screen 5.06% of the
2. Olinor. printed cotton f.o.b. value.
3. Leamin. fabrics,
4. Kemetex. tapestry fabrics,
5. Hydrogen per made of 100%
oxide. cotton.
6. Leveral.
7. Imerol.
8. Dyes.
1. Kurory PVA. 4. Printed 100% 5.80% of the
2. Olinor. cotton fabrics. f.o.b. value.
3. Leamin.
4. Kemetex.
5. Hydrogen per
oxide.
6. Leveral.
7. Imerol.
8. Dyes.
Page 3
1. Kurory PVA. 5. Dyed or printed 7.70% of the
2. Olinor. ready-made garments f.o.b. value.
3. Leamin. & made-ups made of
4. Kemetex. 100% cotton.
5. Hydrogen per
oxide.
6. Leveral.
7. Imerol.
8. Dyes.
1. Kurory PVA. 6. Partially-dyed/ 5.60% of the
2. Olinor. partially- f.o.b. value.
3. Leamin. printed fabrics,
4. Kemetex. garments and
5. Hydrogen per made-ups, made
oxide. of 100% cotton.
6. Leveral.
7. Imerol.
8. Dyes.
Explanation.- For the purpose of the items in column (2)
above -,
(i) a fabric or made-up shall be entitled for drawback
of customs duty for item number 6 in column (2) of
the above Schedule if yarn dyed pattern or dyeing
or printing or printing over-dyed portion of
fabrics or made-ups cumulatively exceeds 25 per
cent of the total surface area of fabrics, or made-
ups, as the case may be, and ranges upto thirty per
cent thereof:
Provided that if yarn-dyed pattern or dyeing
or printing or printing over-dyed portion is more
than thirty per cent of total surface area of
fabrics or made-ups, it shall be treated as dyed or
printed item numbers 3, 4 or 5 in column (2) of the
said Schedule; and
(ii) the fabrics, garments and made-ups printed with
white colour shall be treated as printed goods
subject to the condition (i) above.
[F.No. 3(134)Rebate/97]
Page 4
S C H E D U L E - II
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Kurory PVA 1. Grey blended Rs.2.87 per
2. Soliol wax. fabrics made of kilogram.
3. Acrylic binder. polyester staple
4. Polyester fibre and cotton
staple fibre fibre (applicable
to all blends from
15% polyester
staple fibre and
85% cotton to 25%
polyester staple
fibre and 75% cotton).
2. Grey blended Rs.4.40 per
fabrics made of kilogram.
polyester staple
fibre and cotton
fibre (applicable
to all blends
from 30% polyester
staple fibre and
70% cotton to 45%
polyester staple
fibre and 55%
cotton).
3. Grey blended Rs.6.43 per
fabrics made of kilogram.
polyester staple
fibre and cotton
fibre (applicable
to all blends
from 50% polyester
staple fibre and
50% cotton to 60%
polyester staple
fibre and 40%
cotton).
4. Grey blended Rs.7.96 per
fabrics made of kilogram.
polyester staple
fibre and cotton
fibre (applicable
to all blends
from 65% polyester
staple fibre and
Page 5
35% cotton to 80%
polyester staple
fibre and 20% cotton.
1. Polyester 5. Bleached blended Rs.5.70 per
staple fabrics made of kilogram.
fibre. polyester staple
2. Kurory PVA fibre and cotton
3. Solio wax fibre (applicable
4. Acrylic binder to all blends
5. Chemrite NG from 15% polyester
4008 staple fibre and
6. Hydrogen per 85% cotton to 25%
oxide polyester staple
fibre and 75%
cotton).
7. Comatex. 6. Bleached blended Rs.6.30 per
8. Magnesium fabrics made of kilogram.
chloride. polyester staple
9. Valsofot CS. fibre and cotton
10. Activator SF. fibre (applicable
11. Bicrom C36. to all blends
12. Husta white from 30% polyester
13. Kayphor SN. staple fibre and
70% cotton to 45%
polyester staple
fibre and 55%
cotton).
7. Bleached blended Rs.7.60 per
fabrics made of kilogram.
polyester staple
fibre and cotton
fibre (applicable
to all blends
from 50% polyester
staple fibre and
50% cotton to 60%
polyester staple
fibre and 40%
cotton).
8. Bleached blended Rs.8.60 per
fabrics made of kilogram.
polyester staple
fibre and cotton
fibre (applicable
to all blends
from 65% polyester
staple fibre and
35% cotton to 80%
polyester staple
fibre and 20% cotton).
Page 6
1. Polyester 9. Dyed or printed Rs.15.64 per
staple blended fabrics kilogram.
fibre. made of polyester
2. Kurory PVA. staple fibre and
3. Soliol wax. cotton fibre
4. Acrylic binder. (applicable to
5. Chemrite NG all blends from
4008. 15% polyester
6. Hydrogen per staple fibre and
oxide. 85% cotton to 25%
7. Comatex polyester staple
8. Magnesium fibre and 75%
chloride. cotton).
9. Valsofot CS.
10. Activator SF. 10. Dyed or printed Rs.16.77 per
11. Bicrom C36. blended fabrics kilogram.
12. Husta white. made of polyester
13. Kayaphor SN. staple fibre and
14. Complexing cotton fibre
sole. (applicable to
15. Sodium hydro- all blends from
sulphide. 30% polyester
16. Acetic acid. staple fibre and
17. Chemrite N 400. 70% cotton to 45%
18. Samaron polyester staple
assorted. fibre and 55%
19. Resolin cotton).
assorted.
20. Indenthrine 11. Dyed or printed Rs.18.83 per
21. Anthrasol blended fabrics kilogram.
22. Synthapol HTM made of polyester
23. Antimasol staple fibre and
assorted. cotton fibre
24. Reactive (applicable to
assorted. all blends from
25. Pigment 50% polyester
assorted. staple fibre and
50% cotton to
60% polyester
staple fibre and
40% cotton).
12. Dyed or printed Rs.20.36 per
blended fabrics kilogram.
made of polyester
staple fibre and
cotton fibre
(applicable to
all blends from
65% polyester
staple fibre and
35% cotton to 80%
polyester staple
Page 7
fibre and 20% cotton).
1. Polyester 13. Grey blended 4.40% of the
staple garments, wearing f.o.b. value.
fibre. apparel and other
2. Kurory PVA. made-ups (all
3. Soliol wax. blends of
4. Acrylic binder. polyester staple
5. Chemrite NG fibre from 15%
4008 and cotton fibre).
6. Hydrogen per
oxide.
7. Comatex.
8. Magnesium
chloride.
9. Valsofot CS.
10. Activator SF.
11. Bicrom C36.
12. Husta white.
13. Kayaphor SN.
1. Polyester 14 Bleached blended 5.40% of the
staple garments, wearing f.o.b. value.
fibre. apparel and other
2. Kurory PVA. made-ups (all
3. Soliol wax. blends of
4. Acrylic binder. polyester staple
5. Chemrite NG fibre from 15%
4008 and cotton fibre).
6. Hydrogen per
oxide.
7. Comatex.
8. Magnesium
chloride.
9. Valsofot CS.
10. Activator SF.
11. Bicrom C36.
12. Husta white.
13. Kayaphor SN.
1. Polyester 15. Dyed or printed 8.50% of the
staple blended garments, f.o.b. value.
fibre. wearing apparel
2. Kurory PVA. and other made-ups
3. Soliol wax. (all blends of
4. Acrylic binder. polyester staple
5. Chemrite NG fibre from 15%
4008 and cotton fibre).
6. Hydrogen per
oxide.
7. Comatex.
8. Magnesium chloride.
9. Valsofot CS.
10. Activator SF.
Page 8
11. Bicrom C36.
12. Husta white.
13. Kayaphor SN.
14. Complexing sole.
15. Sodium hydro
sulphide.
16. Acetic acid.
17. Chemrite N 400.
18. Samaron
assorted.
19. Resolin
assorted.
20. Indenthrine.
21. Anthrasol
assorted.
22. Synthapol HTM.
23. Antimasol
assorted.
24. Reactive
assorted.
25. Pigment
assorted.
[F.No. 3(138)Rebate/97]
Page 9
S C H E D U L E - III
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. All man-made 1. Woven or 7.20% of the
yarns including knitted fabrics f.o.b. value
nylon yarn, which are
polyester yarn, neither dyed
viscose yarn, nor printed.
rayon yarn,
metallic yarn,
lurex yarn,
acrylic yarn or
combination of all
or any of them.
1. All man-made 2. Woven or 7.90% of the
yarns including knitted fabrics f.o.b. value.
nylon yarn, which are
polyester yarn, dyed or printed.
viscose yarn,
rayon yarn,
metallic yarn,
lurex yarn,
acrylic yarn or
combination of
all or any of them.
2. Dyes.
3. Chemicals.
1. All man-made 3. Woven or 8.80% of the
yarns including knitted ready- f.o.b. value.
nylon yarn, made garments/
polyester yarn, made-ups whether
viscose yarn, or not dyed or
rayon yarn, printed.
metallic yarn,
lurex yarn,
acrylic yarn
or combination
of all or any
of them.
2. Dyes.
3. Chemicals.
[F.No. 3(135)Rebate/97]
Page 10
S C H E D U L E - IV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Elastic Hosiery articles 4.80% of the
webbing. of all sorts. f.o.b. value.
2. Rubber
strips.
[F.No. 3(137))Rebate/97]
Page 11
S C H E D U L E - V
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Mutton tallow 1. Cotton towels, 3.80% of the
2. Kemetex bleached-cum- f.o.b. value.
3. Hydrogen per white.
oxide.
1. Mutton tallow 2. Cotton towels, 5.40% of the
2. Kemetex white-cum-partly f.o.b. value.
3. Hydrogen per dyed/printed.
oxide.
4. Golden yellow
5. Red K481
6. Blue KR
7. Navy KGRL
8. Orange KGL
9. Violet K281
10. Tarqoise
11. Yellow RGN.
1. Mutton tallow 3. Cotton towels, 6.60% of the
2. Kemetex fully dyed/yarn f.o.b. value.
3. Hydrogen per dyed.
oxide.
4. Golden yellow
5. Red K481
6. Blue KR
7. Navy KGRL
8. Orange KGL
9. Violet K281
10. Tarqoise
11. Yellow RGN.
Note:- (i) towels include terry towels, terry woven bath-mats,
terry ahram towels, terry hand towels, terry bar
mops, bathrobe, terry face towels, terry shop
towels, terry dish towels, terry kitchen towels,
terry gloves, terry pillows covers, terry cover
lets, terry garments and fabrics, terry over locked
towels, terry institutional towels, and terry
massage towels; and
(ii) the word "terry" means pile fabric with the loops
uncut.
[F.No. 3(136)Rebate/97]
Page 12
S C H E D U L E - VI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Polyester staple 1. 100% polyester Rs.9.90 per
fibre. staple fibre yarn. kilogram.
2. Polyester staple Rs.6.43 per
fibre blended yarn kilogram.
(65% polyester staple
fibre 35% cotton).
3. Polyester staple Rs.4.95 per
fibre blended yarn kilogram.
(50% polyester staple
fibre 50% cotton).
4. Polyester staple Rs.2.97 per
fibre blended yarn kilogram.
(30% polyester staple
fibre 70% cotton).
5. Polyester staple Rs.1.48 per
fibre blended yarn kilogram.
(15% polyester staple
fibre 85% cotton).
[F.No. 3(138)/Rebate/97]
Page 13
S C H E D U L E - VII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Viscose 1. 100% viscose Rs.9.90 per
staple fibre. staple fibre kilogram.
yarn.
2. Viscose Rs.6.50 per
staple fibre kilogram.
blended yarn
(65% viscose
staple fibre
35% cotton).
3. Viscose Rs.5.10 per
staple fibre kilogram.
blended yarn
(50% viscose
staple fibre
50% cotton).
4. Viscose Rs.3.10 per
staple fibre kilogram.
blended yarn
(30% viscose
staple fibre
70% cotton).
5. Viscose Rs.1.70 per
staple fibre kilogram.
blended yarn
(15% viscose
staple fibre
85% cotton).
[F.No. 3(139)Rebate/97]
Page 14
S C H E D U L E - VIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Acrylic staple 1. 100% acrylic Rs.14.20 per
fibre. staple fibre yarn. kilogram.
2. Acrylic staple Rs.9.30 per
fibre blended yarn kilogram.
(65% acrylic staple
fibre 35% cotton).
3. Acrylic staple Rs.7.60 per
fibre blended yarn kilogram.
(50% acrylic staple
fibre 50% cotton).
4. Acrylic staple Rs.4.70 per
fibre blended yarn kilogram.
(30% acrylic staple
fibre 70% cotton).
5. Acrylic staple Rs.2.60 per
fibre blended yarn kilogram.
(15% acrylic staple
fibre 85% cotton).
[F.No. 3(149)Rebate/97]
Page 15
S C H E D U L E - IX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Kurory PVA. 1. Grey blended Rs.3.90 per
2. Soliol wax. fabrics made of kilogram.
3. Acrylic binder. viscose fibre
4. Viscose fibre. and cotton fibre
(applicable to
all blends from
15% viscose fibre
and 85% cotton
to 25% viscose
fibre and
75% cotton).
2. Grey blended Rs.5.50 per
fabrics made of kilogram.
viscose fibre and
cotton fibre
(applicable to
all blends from
30% viscose fibre
and 70% cotton to
45% viscose fibre
and 55% cotton).
3. Grey blended Rs.7.80 per
fabrics made of kilogram.
viscose fibre
and cotton fibre
(applicable to
all blends from
50% viscose fibre
and 50% cotton to
60% viscose fibre
and 40% cotton).
4. Grey blended Rs.9.40 per
fabrics made of kilogram.
viscose fibre
and cotton fibre
(applicable to
all blends from
65% viscose fibre
and 35% cotton to
80% viscose fibre
and 20% cotton).
1. Viscose 5. Bleached blended Rs.6.00 per
fibre. fabrics made of kilogram.
2. Kurory PVA. viscose fibre
Page 16
3. Soliol wax. and cotton
4. Acrylic binder. fibre (applicable
5. Chemrite NG 4008. to all blends from
6. Hydrogen 15% viscose fibre
per oxide. and 85% cotton
7. Comatex. to 25% viscose
8. Magnesium chloride. fibre and
9. Valsofot CS. 75% cotton).
10. Activator SF.
11. Bicrom C36. 6. Bleached blended Rs.7.50 per
12. Husta white. fabrics made of kilogram.
13. Kayaphor SN. viscose fibre
and cotton
fibre (applicable
to all blends from
30% viscose fibre
and 70% cotton
to 45% viscose
fibre and
55% cotton).
7. Bleached blended Rs.9.70 per
fabrics made of kilogram.
viscose fibre
and cotton
fibre (applicable
to all blends
from 50% viscose
fibre and
50% cotton to 60%
viscose fibre
and 40% cotton).
8. Bleached blended Rs.11.30 per
fabrics made of kilogram.
viscose fibre
and cotton
fibre (applicable
to all blends
from 65% viscose
fibre and
35% cotton to 80%
viscose fibre
and 20% cotton).
1. Viscose 9. Dyed or printed Rs.16.60 per
fibre. blended fabrics kilogram.
2. Kurory PVA. made of viscose
3. Soliol wax. fibre and
4. Acrylic binder. cotton fibre
5. Chemrite NG 4008. (applicable to all
6. Hydrogen blends from 15%
per oxide. viscose fibre
7. Comatex. and 85% cotton
Page 17
8. Magnesium Chloride. to 25% viscose
9. Valsofot CS. fibre and 75% cotton).
10. Activator SF.
11. Bicrom C36. 10. Dyed or printed Rs.18.08 per
12. Husta white. blended fabrics kilogram.
13. Kayaphor SN. made of viscose
14. Complexing sole. fibre and
15. Sodium hydro cotton fibre
sulphide. (applicable to all
16. Acetic acid. blends from 30%
17. Chemrite N 400. viscose fibre
18. Samaron assorted. and 70% cotton
19. Resolin assorted. to 45% viscose
20. Indenthrine fibre and
assorted. 55% cotton).
21. Anthrasol
assorted. 11. Dyed or printed Rs.20.07 per
22. Synthapol HTM. blended fabrics kilogram.
23. Antimasol made of viscose
assorted. fibre and
24. Reactive cotton fibre
assorted. (applicable to all
25. Pigment blends from 50%
assorted. viscose fibre
and 50% cotton
to 60% viscose
fibre and
40% cotton).
12. Dyed or printed Rs.21.55 per
blended fabrics kilogram.
made of viscose
fibre and cotton
fibre (applicable
to all blends
from 65% viscose
fibre and 35% cotton
to 80% viscose fibre
and 20% cotton).
[F.No. 3(139)Rebate/97]
Page 18
S C H E D U L E - X
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Polyester Polyester filament Rs.12.60 per
chips. yarn. kilogram.
2. P.T.A.
3. M.E.G.
4. Spin finish
oil.
5. Coning oil.
[F.No. 3(159)SS(CR)/93-B]
Page 19
S C H E D U L E - XI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Polyester staple 1. 100% polyester Rs.9.90 per
fibre. staple fibre yarn. kilogram.
Viscose staple 2. 100% viscose Rs.9.90 per
fibre. staple fibre kilogram.
yarn.
Acrylic staple 3. 100% acrylic Rs.14.20 per
fibre. staple fibre yarn. kilogram.
Explanation:
(i) The blends reflected in items numbers 56, 57 and 58 made
of man-made fibres indicated in the column (1) against
items numbers 56, 57 and 58 in column (2) shall be
allowed repayment on their pro-rata consumption as per
following illustration as given below:-
ACRYLIC/VISCOSE/POLYESTER YARN
Acrylic 35% (of Rs.14.2) = Rs. 4.97
Viscose 25% (of Rs. 9.9) = Rs. 2.47
Polyester 25% (of Rs. 9.9) = Rs. 2.47
Total= Rs. 9.91
(ii) In case any fibre of which repayment is not specified is
blended in a particular yarn, repayment of only that
fibre shall be allowed which are notified above as per
following illustration:-
POLYESTER/FLEX YARN
Polyester 80% (of Rs. 9.9) = Rs. 7.92
Flex 20% ( Nil ) = Nil
Total= Rs. 7.92
[F.No. 3(125)Rebate/97]
Page 20
S C H E D U L E - XII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Polyester film. Metalised strip Rs.20.83 per
yarn or metallic kilogram.
2. Polymers (B-44, yarn or radiant
VMCH). yarn and metalised
polyester film of
3. Solvents: 50 guage.
(a) MEX; and
(b) MIBK.
4. Colours.
5. Aluminium wire.
6. Vaporizer.
[F.No. 3(55)SS(CR)/72]
Page 21
S C H E D U L E - XIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Metallic yarn. 1. Metallic laces 2.40% of the
(narrow fabrics). f.o.b. value.
2. Cotton yarn.
1. Viscose rayon 2. Art silk laces 7.00% of the
yarn. (narrow fabrics). f.o.b. value.
2. Metallic yarn.
[F.No. 3(127)SS(CR)/73]
Page 22
S C H E D U L E - XIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Polyester 1. Nylon or rayon 14.52% of the
texturized elastic tape. f.o.b. value.
yarn of 150/30
den.
2. Bare rubber
thread extruded
from natural
latex.
3. Rayon yarn.
1. Rubber thread. 2. Elastic belts. 10.01% of the
f.o.b. value.
2. Polyester
texturized yarn.
[F.No. 3(11)SS(CR)/79]
Page 23
S C H E D U L E - XV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Raw jute. 1. Jute yarn of Rs.3.50 per
any count. kilogram.
1. Raw jute, 2. Hessian cloth. Rs.2.90 per
including kilogram.
(i) BTD;
(ii) BWD;
(iii) BTCA; and
(iv) BTCB.
1. For hessian 3. Hessian bags, Rs.4.00 per
bags/jute sacking bags kilogram.
bags; and jute bags.
raw jute,
including
(i) BTD;
(ii) BWD;
(iii) BTCA; and
(iv) BTCB; and
for sacking bags;
raw jute,
including
(i) BTC; and
(ii) BTDA.
1. Raw jute, 4. Twill bags. Rs.2.70 per
including kilogram.
(i) BTD;
(ii) BWD;
(iii) BTE;
(iv) BWE; and
(v) B.W. cuttings.
[F.No. 3(6)SS(CR)/85]
Page 24
S C H E D U L E - XVI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Duplex board. 1. Bleached white 2.20% of the
2. Cellophane cotton thread, f.o.b. value
sheets. sewing thread,
grey mercerized
thread and
processed yarn
in hanks or
cones.
1. Dyestuff. 2. Dyed cotton 4.20% of the
2. Duplex board. sewing and f.o.b. value
3. Cellophane embroidery
sheets. thread and
processed yarn
in hanks or
cones.
[F.No. 3(38)SS(CR)/91]
Page 25
S C H E D U L E - XVII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
Polyester fibre. 100% white or dyed Rs.9.43 per
polyester sewing kilogram.
thread all counts
on spools or cones.
[F.No. 3(252)SS(CR)/91]
Page 26
S C H E D U L E - XVIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Sago flour. Cotton dyed 2.10% of the
flannel lined f.o.b. value.
2. Tylose MH 300. nylon jackets.
3. Rapicless 50 X.
4. Hydrogen per-
oxide.
5. Sodium sulphide.
6. 4092 acid black.
7. Methanil yellow
D.P.
8. Imperson orange.
9. Binder.
10. Sodium alginate.
11. Emulsifier VA.
12. Tylose P-4000.
[F.No. 3(12)SS(CR)/82]
Page 27
S C H E D U L E - XIX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Acrylic tops. Blankets all sorts 5.10% of the
2. Dyes. made predominantly f.o.b. value.
of acrylic fibre.
[F.NO. 3(25)SS(CR)/77]
Page 28
S C H E D U L E - XX
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Plain lining Sleeping bag. Rs.28.28 per
material 445 bag.
grams.
2. Polyester sheet/
wadding made of
man-made textile
fibre/staple
fibre 525 grams.
3. Zip fasteners
3.60 meters
(or 72 grams).
[F.No. 3(84)SS(CR)/88]
Page 29
S C H E D U L E - XXI
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Acrylic staple Peak caps. 5.90% of the
fibre. f.o.b. value.
2. Polyester fibre.
3. Plastic stopper.
4. Polyethylene
lining.
5. High carbon
steel wire.
6. Eyelets.
7. Brass button.
[F.No. 3(37)SS(CR)/93]
Page 30
S C H E D U L E - XXII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Dyes 1. Bleached or dyed 8.50% of the
2. Acetic acid. waterproof or f.o.b. value.
3. Stearic acid. impregnated canvas,
4. Paraffin wax. tarpaulins, tents,
5. Sodium sulphide. complete in CKD
condition, with or
without bamboos, kit
bags and aprons made
of waterproof or
impregnated canvas,
cotton canvas water-
proof dyed bags.
1. Paraffin wax. 2. Un-bleached or 5.20% of the
2. Acetic acid. un-dyed waterproof f.o.b. value.
3. Stearic acid. of impregnated
4. Liquid ammonia. canvas, tarpaulins,
5. Copper tents, complete in
nepthanate/ CKD condition,
acetate. with or without
bamboos, kit bags
and aprons made of
water proof or
impregnated canvas.
Bamboos. 3. Bamboos and bamboo 1.50% of the
sticks used in the f.o.b. value.
non-waterproof
tents.
1. Dyes (inden- 4. Dyed and waterproof 12.70% of the
thrine). camping tents fitted f.o.b. value.
2. Paraffin wax. with imported
3. Stearic acid. aluminium or
4. Aluminium polyester zippers
stearate. and fire retardant
5. Fire retardant floor sheet, with
sheet. or without aluminium
6. Zipper poles, bamboos
(aluminium and kit bags.
or polyester).
7. Aluminium poles.
1. Sulpher 5. Non-waterproof tents 4.30% of the
black BR. with inner dyed f.o.b. value.
2. Sulpher lining with or
olive GCO. without bamboos
3. Sodium sulphide. and kit bags.
Page 31
4. Potassium
bichromate.
5. Acetic acid.
1. Dyes. 6. Dyed and bleached 6.80% of the
2. Acetic acid. or dyed non- f.o.b. value.
3. Sodium sulphide. waterproof canvas,
tarpaulins, tents,
complete or in CKD
condition with and
without bamboos,
kit bags and aprons
made of non-
waterproof canvas.
1. Yellow dye. 7. Cotton webbing 5.50% of the
sets (dyed) f.o.b. value.
2. Blue dye. consisting of
3. Chysophenine belts, braces
g. 250% fluffy. (left and right),
4. Acetic acid. bracelets,
aluminium water
bottle pouch,
back bags
complete, canvas
pouch for
magazine, web back,
and web pack.
8. Dyed waterproof 10.20% of the
canvas cloth made f.o.b. value.
of blended yarn
(50% cotton and
50% polyester fibre).
[F.NO. 3(32)SS(CR)/79]
Page 32
S C H E D U L E - XXIII
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Imported wool. Hand knotted 8.96% of the
woollen f.o.b. value.
2. Dyes and colours. new carpets,
rugs and runners.
3. Potassium
bichromate.
4. Acetic acid.
[F.No. 3(82)S(CR)/94]
Page 33
S C H E D U L E - XXIV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Coaltar dyes. Machine made woollen 4.48% of the
new carpets. f.o.b. value.
2. Latex.
3. Jute yarn.
4. Flax twist yarn.
5. Moth proofing agent.
[F.No. 3(82)S(CR)/94]
Page 34
S C H E D U L E - XXV
Raw materials Goods produced Extent of repayment
imported. or manufactured. of customs-duties.
(1) (2) (3)
1. Silk noil Silk including wool 8.47% of the
yarn carpets of all blends f.o.b. value.
2. Dyes
3. Acetic acid.
4. Potassium
bichromate
[F.No. 3(86)SS(CR)/89]
(Muhammad Wali Khan)
Chief (Duty Drawback System)
Related Customs SROs on refunds and drawback
- SRO 937(I)/199913 August 1999No title given by FBR
- SRO 175(I)/199922 March 1999No title given by FBR
- SRO 174(I)/199922 March 1999No title given by FBR
- SRO 173(I)/199922 March 1999No title given by FBR
- SRO 1356(I)/19989 December 1998No title given by FBR
- SRO 1274(I)/19986 November 1998No title given by FBR