SRO 180(I)/2003
SRO 180(I)/2003Refunds and drawback
SRO 180(I)/2003 is a Customs SRO dated 19 February 2003. 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 19th FEB, 2003
NOTIFICATION
(CUSTOMS)
S.R.O. 180 (I)/2003-: 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 custom duties to the extent specified in column (4)of the table below paid on the
importation of the raw material specified in column (1) of the said table and used in production
or manufacture of the goods specified in column (2)of that table and exported during the period
specified in col (3) therof, subject to the following conditions , namely:-
i) The goods have been manufactured according to the formula duly furnished to the
Central board of revenue showing the quantity of various imported raw material
specified in col(1) of the said table and used in the production or manufacture of the
goods specified in column (2) thereof;
ii) The manufacturers maintain proper record of the goods manufacture in accordance
with the formula referred to in sub-paragraph (i) and produces, on demand, such
records and other evidence may be required by the Central Board of revenue to satisfy
itself that the imported raw material have been used in accordance with formula:
iii) The manufacture goods are exported out of Pakistan and an application for
repayment of customs-duties is presented to the proper officer of Customs with in two
hundred and ten days of such exportation or of the publication of this notification or
with in one hundred and eighty days from the dated of realization of foreign
exchange a shown in bank credit advice issued in accordance with the relevant
regulations of the State bank of Pakistan in force for the time being, whichever is
later:
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 custom duties at the rate specified shall be allowed provided that
the goods exported are manufactured with the same constituents of which the rate of
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repayment is notified and the manufacturer-cum- exporter shall immediately intimate
to the colletor of customs concerned,
a.) Any change in the prices of the imported raw materials:
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.
The following goods produced or manufactured and exported by M/s.
Afroze Textile Industries (Pvt) Ltd, Karachi.
TABLE:
Raw materials imported Goods produced or Period. Extent of
manufactured repayment
(1) (2) (3) (4)
1. poly vinyl alcohol 1.100% cotton grey From 26-10-2001 2.24% of the f.o.b
2. 2.tallow made ups filled with to 30-06-2002. value.
3. tallow substitute. polyster staple fibre From 01-07-2002 1.97% of the f.o.b
4. accessories. or to 07-01-2003. value.
5. hollow fiber filling. hollow and
6. resin binder hard and soft polypropylene.
chemical for padding.
7. polythene bags for
packing.
1. enzyme. 2.100% cotton From 26-10-2001 2.42% of the f.o.b
2. sodium per sulphate. bleach made-ups to 30-06-2002. value.
3. hydrogen per oxide. filled with polyester From 01-07-2002 2.18% of the f.o.b
4. per oxide stabilizer. staple fibre or to 07-01-2003. value.
5. mercerizing assistant. hollow and
6. acetic acid. propylene.
7. fluorescent or optical
brightener.
8. softener.
9. polyvinyl alcohol.
10. tallow
11. tallow substitute.
12. accessories.
13. hollow fiber filling.
14. resin binder soft and
hard chemical for
padding .
polythene bags for packing.
1. dyes. 100% cotton dyed or From 26-10-2001 3.55% of the f.o.b.
2. sequestering agent. printed made up to value.
3. antimigrant. filled with polyster 30-06-2002. 3.32 % of the f.o.b.
4. Detergent. stable fibre or from 01-07-2002 to value.
5. acetic acid. hollow and 07-01-2003.
6. dye fixing agent. polypropylene.
7. silicone elastomer.
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8. enzyme.
9. sodium per solphate.
10. hydrogen per oxide.
11. per oxide stabilizer.
12. mercerizing assistant.
13. acetic acid.
14. fluorescent or optical
brightener.
15. softener.
16. poly vinyl alcohol.
17. tallow.
18. tallow substitute.
19. accessories.
20. holloe fiber filling.
21. resin binder hard and
soft chemical for
padding.
22. polythene bags for
packing.
1. polyser staple fibre. Grey blended made- From 26-10-2001 4.14% of the f.o.b.
2. pv alcohol. up (all blends of to 30-06-2002. value.
3. Tallow substitute. polyster staple fibre From 01-07-2002 3.88% of the f.o.b.
4. Accessories. ) filled with polyster to value.
5. hollow fiber filling. staple fibre or 07-01-2003.
6. resin binder hard and soft hollow and
chemical for padding. polypropylene.
polythene bags for packing.
1. polyster staple fibre.
2. enzyme.
3. sodium per sulphate.
4. hydrogen per oxide.
5. mercerizing assistant. 4.42% of the f.o.b
6. F.B.A. From 26-10-2001 value.
7. acetic acid. Bleach blended to 30-06-2002. 4.17% of the f.o.b
8. softener made-up (all blends From 01-07-2002 value.
9. accessories. of polyster staple to 07-01-2003.
10. Hollow fiber filling. fibre) filled with
11. Resin binder hard and polyster staple fibre
soft chemical for or hollow and
padding. polypropylene.
12. polythene bags for
packing.
1. Polyster staple fibre. Dyed or printed
2. sequestering agent. blended made ups
3. dye for cotton . (all blends of
4. dye for polyster. polyster staple fibre)
5. Anti-migrant. filled with polyster
6. Dye fixing agent. staple fibre or From 26-10-2001 5.40% of the fob
7. hydrosulphite(dithionite). hollow and to 30-06-2002. value.
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8. acetic acid. polypropylene. From 01-07-2002 5.16% of the fob
9. silicone softener. to 07-01-2003. value
10. accessories.
11. hollow fibre filling.
12. Resin binder hard and
soft chemical for
padding.
13. polythene bags for
packing.
[C.No.5(11)DDS/2000]
MOHD NADIR KHAN HOTI
CHIEF(Duty draw back system).
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