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Qanoon Digest

Duty Draw Back - Artificial leather (PVC binding material)

SRO 315(I)/2004 is a Customs SRO dated 21 May 2004, listed by FBR as "Duty Draw Back - Artificial leather (PVC binding material)".

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GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE ***** Islamabad, the 21st May, 2004. NOTIFICATION (CENTRAL EXCISE STANDARD) S.R.O. 315(I)/2004.- In exercise of the powers conferred by rule 12A of the Central Excise Rules, 1944, the Central Board of Revenue is pleased to grant rebate of central excise duty paid on release paper (silicone coating) used in the manufacture of such of the goods specified in column (1) of the table below and are exported out of Pakistan at the rates specified against such goods in column (2) thereof. 2. For obtaining payment of rebate, the applicant shall produce proof of payment of central excise duty in respect of each consignment to the rebate sanctioning authority. 3. The rebate of central excise duty authorized by this notification shall be allowed in respect of goods exported on or after the 21st May, 2004. TABLE Goods produced or manufactured. | Rate of central excise rebate. (1) | (2) Artificial leather (PVC binding material). | 0.39% of the f.o.b. value. [C.No.3(66)DDS/2000] (Iftikhar Qutab) Chief (Duty Remission & Drawback)

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