SRO 698(I)/2002
SRO 698(I)/2002Refunds and drawback
SRO 698(I)/2002 is a Customs SRO dated 9 October 2002. 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 9th October, 2002.
NOTIFICATION
(SALES TAX)
S.R.O. 698(I)/2002. - 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 dire t that
the following further amendments shall be made in its Notification No. SRO 413(I)//2001 dated
the 18th June, 2001, namely: -
In the aforesaid Notification, -
(1) for Schedule I, the following shall be substituted, namely”-
“SCHEDULE-I
Extent of Raw materials Goods produced or Period. repayment of imported. manufactured. customs-duties
(1) (2) (3) (4)
1. Merlophen-89. 1. Finished leather:
2. Merlophen-86.
3. Sodium sulphide. (a) Goat or sheep or From 09.10.2002 1.72% of the f.o.b.
4. Oxalic acid kangaroo skin; onwards value.
5. Oropon orp bate
6. Formic acid.
7. Orpon BRS.
8. Busan-30
9. Novaltan AL.
10. Chromiton FM.
11. Sodium bicarbonate.
12. Sodium formate.
13. Sodium hexameta
phosphate.
14. Lutensol AP-9
15. Tanigan PAK.
16. Sodium acetate.
17. Optimalin UPN
18. Lipoderm liquor.
19. Tanigan QF.
20. Basynton DLE.
21. Sealaflor beige.
22. Selafast brown DS.
23. Mimosa GS.
24. Irgaderm black N.
25. Nappa DRM black.
26. Pigment-J black.
Page 2
27. Lustral U-T.
28. Luron luster-E.
29. LL-65 (oil).
30. RPU-22.
31. Binder EG.
32. Prefandal 3g.
33. Lustral 511.
34. Alpa top CM 502.
35. Eukesol oil.
36. Extra bright black.
37. Chromosal BF.
38. Preventol WB.
39. Relegan RF.
40. Fosfol-50.
41. Basyntan AN.
42. Ossipol LN.
43. Darma dark black.
44. Luguanil black TS.
45. Tanigan AN.
46. HK black.
47. SC-006 (PU.1681)
48. Ethyl glycol.
49. Promal WA 56.
50. EX 0994.
51. RB-2388.
52. Past top.
53. LW-5454.
54. WD-527
55. KS-3121
56. LW-5370
57. KS-3139.
1. Merlophen-89. (b) Cow or buffalo From 09.10.2002 3.09% of the f.o.b.
2. Merlophen-86. or camel hide; and onwards value.
3. Sodium sulphide.
4. Oxalic acid
5. Oropon orp bate
6. Formic acid.
7. Orpon BRS.
8. Busan-30
9. Novaltan AL.
10. Chromiton FM.
11. Sodium bicarbonate.
12. Sodium formate.
13. Sodium hexameta
phosphate.
14. Lutensol AP-9
15. Tanigan PAK.
16. Sodium acetate.
17. Optimalin UPN
18. Lipoderm liquor.
19. Tanigan QF.
Page 3
20. Basynton DLE.
21. Sealaflor beige.
22. Selafast brown DS.
23. Mimosa GS.
24. Irgaderm black N.
25. Nappa DRM black.
26. Pigment-J black.
27. Lustral U-T.
28. Luron luster-E.
29. LL-65 (oil).
30. RPU-22.
31. Binder EG.
32. Prefandal 3g.
33. Lustral 511.
34. Alpa top CM 502.
35. Eukesol oil.
36. Extra bright black.
1. Merlophen-89. (c) Buffalo hide in From 09.10.2002 4.92% of the f.o.b.
2. Merlophen-86. finished form for onwards. value.
3. Sodium sulphide. furniture or upholstry
4. Oxalic acid leather 2.5mm upto
5. Oropon orp bate 5mm
6. Formic acid.
7. Orpon BRS.
8. Busan-30
9. Novaltan AL.
10. Chromiton FM.
11. Sodium bicarbonate.
12. Sodium formate.
13. Sodium hexameta
phosphate.
14. Lutensol AP-9
15. Tanigan PAK.
16. Sodium acetate.
17. Optimalin UPN
18. Lipoderm liquor.
19. Tanigan QF.
20. Basynton DLE.
21. Sealaflor beige.
22. Selafast brown DS.
23. Mimosa GS.
24. Irgaderm black N.
25. Nappa DRM black.
26. Pigment-J black.
27. Lustral U-T.
28. Luron luster-E.
29. LL-65 (oil).
30. RPU-22.
31. Binder EG.
32. Prefandal 3g.
33. Lustral 511.
Page 4
34. Alpa top CM 502.
35. Eukesol oil.
36. Extra bright black.
1. Chemicals in finished 2. Leather articles
leather. and made-ups:
2. Zipper. (a) Saddlery and From 09.10.2002 3% of the f.o.b.
3. Press buttons. harness for any onwards. value.
4. Padding (all animal (including
types/brands). traces, leads, knee
5. Lining material (all pads, muzzles, saddle
types/brands). cloths, saddle bags,
6. Matching tape. dog coats and the
7. Should pads (set of 2). like) of any animal,
8. Elastic webbing. belts (including
weight lifting belts);
(b) Trunks, suitcases, From 09.10.2002 3% of the f.o.b.
vanity cases, onwards. value.
executive cases, brief
cases, school
satchels, spectacle
cases, binocular
cases, camera cases,
musical instrument
cases, gun cases,
holsters and similar
containers, travelling
bags, toilet bags,
rucksacks handbags,
shopping bags,
wallets, purses, map
cases, cigarette cases,
tobacco pouches, tool
bags, sports bags,
bottle cases, jewelry
boxes, powder boxes,
cutlery cases and
similar containers,
including dice cups,
made of leather;
(c) Leather garments; From 09.10.2002 5.56% of the f.o.b.
onwards. value.
(d) Cut leather From 09.10.2002 2.50% of the f.o.b.
components for onwards. value.
shoes, garments,
gloves and
upholstery; leather
patchwork sheets,
aprons and other
Page 5
protective clothing
braces, bandoleers
and writs strap;
(e) Articles of leather From 09.10.2002 2.50% of the f.o.b.
of a kind used in onwards. value.
machinery of
mechanical
appliances or for
other technical or
industrial uses.
(f) Leather uppers From 09.10.2002 2.50% of the f.o.b.
including lasted onwards. value.
uppers with or
without accessories
like insoles socks,
lining heal covers and
other embellishment;
(g) Gloves of all From 09.10.2002 3% of the f.o.b.
sorts, with or without onwards. value.
cloth back (including
sports gloves) and;
(a) All other made- From 09.10.2002 2.5% of the f.o.b.
ups of leather onwards. value.
(2) for Schedule II, the following shall be substituted, namely”-
“SCHEDULE-II
Extent of Raw materials Goods produced or Period. repayment of imported. manufactured. customs-duties
(1) (2) (3) (4)
1. Oxalic acid 1. Finished leather
2. Formic acid. wherein imported wet
3. Busan-30 blue hides and skins
4. Chromiton FM. under manufacturing
5. Sodium bicarbonate. bond have been used:
6. Sodium formate.
7. Lutensol AP-9 (a) Goat or sheep or From 09.10.2002 1.28% of the f.o.b.
8. Tanigan PAK. kangaroo skin; onwards value.
9. Sodium acetate.
10. Optimalin UPN
11. Lipoderm liquor.
12. Tanigan QF.
13. Tanigan AN.
14. Basynton DLE.
15. Sealaflor belge.
Page 6
16. Selafast brown DS.
17. Mimosa GS.
18. Irgaderm black N.
19. Nappa DRM black.
20. Pigment-J black.
21. Lustral U-T.
22. Luron luster-E.
23. LL-65 (oil).
24. RPU-22.
25. Binder EG.
26. Prefandal 3g.
27. Lustral 511.
28. Alpa top CM 502.
29. Eukesol oil.
30. Extra bright black.
31. Chromosal BF.
32. Relegan RF.
33. Fosfol-50.
34. Basyntan AN.
35. Ossipol LN.
36. Darma dark black.
37. Luguanil black TS.
38. Tanigan AN.
39. HK black.
40. SC-006 (PU.1681)
41. Ethyl glycol.
42. Promal WA 56.
43. EX 0994.
44. RB-2388.
45. Past top.
46. LW-5454.
47. WD-527
48. KS-3121
49. LW-5370
50. KS-3139.
1. Oxalic acid (b) Cow or buffalo or From 09.10.2002 1.88% of the f.o.b.
2. Formic acid. camel hide; and onwards value.
3. Busan-30
4. Chromiton FM.
5. Sodium bicarbonate.
6. Sodium formate.
7. Lutensol AP-9
8. Tanigan PAK.
9. Sodium acetate.
10. Optimalin UPN
11. Lipoderm liquor.
12. Tanigan QF.
13. Basynton DLE.
14. Sealaflor belge.
15. Selafast brown DS.
16. Mimosa GS.
Page 7
17. Irgaderm black N.
18. Nappa DRM black.
19. Pigment-J black.
20. Lustral U-T.
21. Luron luster-E.
22. LL-65 (oil).
23. RPU-22.
24. Binder EG.
25. Prefandal 3g.
26. Lustral 511.
27. Alpa top CM 502.
28. Eukesol oil.
29. Extra bright black.
1. Oxalic acid (c) Buffalo hide in From 09.10.2002 3.39% of the f.o.b.
2. Formic acid. finished form for onwards. value.
3. Busan-30 furniture or upholstry
4. Chromiton FM. leather 2.5mm upto
5. Sodium bicarbonate. 5mm
6. Sodium formate.
7. Lutensol AP-9
8. Tanigan PAK.
9. Sodium acetate.
10. Optimalin UPN
11. Lipoderm liquor.
12. Tanigan QF.
13. Basynton DLE.
14. Sealaflor belge.
15. Selafast brown DS.
16. Mimosa GS.
17. Irgaderm black N.
18. Nappa DRM black.
19. Pigment-J black.
20. Lustral U-T.
21. Luron luster-E.
22. LL-65 (oil).
23. RPU-22.
24. Binder EG.
25. Prefandal 3g.
26. Lustral 511.
27. Alpa top CM 502.
28. Eukesol oil.
29. Extra bright black.
1. Chemicals in finished 2. Leather articles and
leather. made-ups wherein
imported wet blue hides,
skins as well as
accessories under
manufacturing bond
have been used:
2. Zipper. (a) Saddlery and harness From 09.10.2002 1.33% of the f.o.b.
for any animal onwards. value.
(including traces leads
Page 8
3. Press buttons.
4. Padding (all
types/brands).
5. Lining material (all
types/brands).
6. Matching tape.
7. Should pads (set of 2).
8. Elastic webbing.
(b) Trunks, suitcases, From 09.10.2002 1.33% of the f.o.b.
vanity cases, executive onwards. value.
cases, brief cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical
instrument cases, gun
cases, holsters and
similar containers,
travelling bags, toilet
bags, rucksacks
handbags, shopping
bags, wallets, purses,
map cases, cigarette
cases, tobacco pouches,
tool bags, sports bags,
bottle cases, jewelry
boxes, powder boxes,
cutlery cases and similar
containers, including
dice cups, made of
leather;
(c) Leather garments; From 09.10.2002 1.97% of the f.o.b.
onwards. value.
(d) Cut leather From 09.10.2002 1.10% of the f.o.b.
components for shoes, onwards. value.
garments, gloves and
upholstery; leather
patchwork sheets,
aprons and other
protective clothing
braces, bandoleers and
writs strap;
(e) Articles of leather of From 09.10.2002 1.10% of the f.o.b.
a kind used in onwards. value.
machinery of
mechanical appliances
or for other technical or
industrial uses.
Page 9
(f) Leather uppers From 09.10.2002 1.10% of the f.o.b.
including lasted uppers onwards. value.
with or without
accessories like insoles
socks, lining heal covers
and other
embellishment;
(g) Gloves of all sorts, From 09.10.2002 1.33% of the f.o.b.
with or without cloth onwards. value.
back (including sports
gloves) and;
(h) All other made-ups From 09.10.2002 1.10% of the f.o.b.
of leather onwards. value.
1. Chemicals in finished 3. Leather articles and
leather. made-ups wherein
imported wet blue hides
and under
manufacturing bond
have been used:
2. Zipper. (a) Saddlery and harness From 09.10.2002 1.83% of the f.o.b.
3. Press buttons. for any animal onwards. value.
4. Padding (all (including traces, leads,
types/brands). knee pads, muzzles,
5. Lining material (all saddle cloths, saddle
types/brands). bags, dog coats and the
6. Matching tape. like) of any animal, belts
7. Should pads (set of 2). (including weight lifting
8. Elastic webbing. belts);
(b) Trunks, suitcases, From 09.10.2002 1.83% of the f.o.b.
vanity cases, executive onwards. value.
cases, brief cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical
instrument cases, gun
cases, holsters and
similar containers,
travelling bags, toilet
bags, rucksacks
handbags, shopping
bags, wallets, purses,
map cases, cigarette
cases, tobacco pouches,
tool bags, sports bags,
bottle cases, jewelry
boxes, powder boxes,
cutlery cases and similar
containers, including
Page 10
dice cups, made of
leather;
(c) Leather garments; From 09.10.2002 4.39% of the f.o.b.
onwards. value.
(d) Cut leather From 09.10.2002 1.52% of the f.o.b.
components for shoes, onwards. value.
garments, gloves and
upholstery; leather
patchwork sheets,
aprons and other
protective clothing
braces, bandoleers and
writs strap;
(e) Articles of leather of From 09.10.2002 1.52% of the f.o.b.
a kind used in onwards. value.
machinery of
mechanical appliances
or for other technical or
industrial uses.
(f) Leather uppers From 09.10.2002 1.52% of the f.o.b.
including lasted uppers onwards. value.
with or without
accessories like insoles
socks, lining heal covers
and other
embellishment;
(g) Gloves of all sorts, From 09.10.2002 1.83% of the f.o.b.
with or without cloth onwards. value.
back (including sports
gloves) and;
(h) All other made-ups From 09.10.2002 1.52% of the f.o.b.
of leather onwards. value.
1. Finished leather. 4. Leather articles and
made-ups wherein any
imported finished
leather under
manufacturing bond
have been used:
2. Zipper. (a) Saddlery and harness From 09.10.2002 0.50% of the f.o.b.
3. Press buttons. for any animal onwards. value.
4. Padding (all (including traces, leads,
types/brands). knee pads, muzzles,
5. Lining material (all saddle cloths, saddle
types/brands). bags, dog coats and the
6. Matching tape. like) of any animal, belts
(including weight lifting
belts);
Page 11
7. Shoulder pads (set of 2).
8. Elastic webbing.
(b) Trunks, suitcases, From 09.10.2002 0.50% of the f.o.b.
vanity cases, executive onwards. value.
cases, brief cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical
instrument cases, gun
cases, holsters and
similar containers,
travelling bags, toilet
bags, rucksacks
handbags, shopping
bags, wallets, purses,
map cases, cigarette
cases, tobacco pouches,
tool bags, sports bags,
bottle cases, jewelry
boxes, powder boxes,
cutlery cases and similar
containers, including
dice cups, made of
leather;
(c) Leather garments; From 09.10.2002 2.43% of the f.o.b.
onwards. value.
(d) Cut leather From 09.10.2002 0.42% of the f.o.b.
components for shoes, onwards. value.
garments, gloves and
upholstery; leather
patchwork sheets,
aprons and other
protective clothing
braces, bandoleers and
wrist strap;
(e) Articles of leather of From 09.10.2002 0.42% of the f.o.b.
a kind used in onwards. value.
machinery of
mechanical appliances
or for other technical or
industrial uses.
(f) Leather uppers From 09.10.2002 0.42% of the f.o.b.
including lasted uppers onwards. value.
with or without
accessories like insoles
socks, lining heal covers
and other
Page 12
embellishment;
(g) Gloves of all sorts, From 09.10.2002 0.50% of the f.o.b.
with or without cloth onwards. value.
back (including sports
gloves) and;
(h) All other made-ups From 09.10.2002 0.42% of the f.o.b.
of leather onwards. value.
______________________________________________________________________________
[F.No.3(130)Rebate/97]
(Muhammad Nadir Khan Hoti)
Chief (Duty Drawback System)
Related Customs SROs on refunds and drawback
- SRO 281002(I)/200228 October 2002No title given by FBR
- SRO 731(I)/200223 October 2002No title given by FBR
- SRO 730(I)/200223 October 2002No title given by FBR
- SRO 121002c(I)/200212 October 2002No title given by FBR
- SRO 121002b(I)/200212 October 2002No title given by FBR
- SRO 121002a(I)/200212 October 2002No title given by FBR