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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.

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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.

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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.

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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]

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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

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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).

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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

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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.

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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

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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

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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]

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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.

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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]

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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]

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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]

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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)

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