Duty drawback rates on export of textile and allied products

GOVERNMENT OF PAKISTAN (REVENUE DIVISION) CENTRAL BOARD OF REVENUE ***** Islamabad, the 6th August, 2005. NOTIFICATION (CUSTOMS) S.R.O. 784(I)/2005.- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and in supersession of its Notification No. S.R.O. 412(I)/2001, dated the 18th June, 2001, the Central Board of Revenue is pleased to authorize repayment of customs-duties to the extent specified in column (4) of the Schedules below, paid on the importation of the raw materials specified in column (1) of the said Schedules, used in the production or manufacture of the goods specified in column (2) of those Schedules and exported during the period specified in column (3) 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. SCHEDULE I Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polyvinyl alcohol. 2. Tallow. 3. Tallow substitute. | 1. Grey fabrics, made of 100% cotton. | From 06.08.2005 onwards. | 0.04% of the f.o.b. value. 1. Polyvinyl alcohol. 2. Tallow. 3. Tallow substitute. 4. Accessories. 5. Packing materials. | 2. Grey ready-made garments, made of 100% cotton. | From 06.08.2005 onwards. | 0.24% of the f.o.b. value. 1. Polyvinyl alcohol. 2. Tallow. 3. Tallow substitute. 4. Accessories. 5. Packing materials. | 3. Grey made-ups i.e. bedwear, curtain, table linen, etc. made of 100% cotton. | From 06.08.2005 onwards. | 0.10% of the f.o.b. value. 1. Enzyme. 2. Sodium per sulphate. 3. Hydrogen per oxide. 4. Per oxide stabilizer. 5. Mercerizing assistant. 6. Acetic acid. 7. Fluorescent or optical brightner. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. | 4. Bleached fabrics, made of 100% cotton. | From 06.08.2005 onwards. | 0.46% of the f.o.b. value. 1. Enzyme. 2. Sodium per sulphate. 3. Hydrogen per oxide. 4. Per oxide stabilizer. 5. Mercerizing assistant. 6. Acetic acid. 7. Fluorescent or optical brightner. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Packing materials. | 5. Bleached ready-made garments, made of 100% cotton. | From 06.08.2005 onwards. | 0.56% of the f.o.b. value. 1. Enzyme. 2. Sodium per sulphate. 3. Hydrogen per oxide. 4. Per oxide stabilizer. 5. Mercerizing assistant. 6. Acetic acid. 7. Fluorescent or optical brightner. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Packing materials. | 6. Bleached made-ups i.e. bedwear, curtain, table linen, etc. made of 100% cotton. | From 06.08.2005 onwards. | 0.30% of the f.o.b. value. 1. Dyes. 2. Sequestering agent. 3. Antimigrant. 4. Detergent. 5. Acetic acid. 6. Dye fixing agent. 7. Silicone elastomer. 8 Enzyme. 9 Sodium per sulphate. 10 Hydrogen per oxide. 11 Per oxide stabilizer. 12 Mercerizing assistant. 13 Acetic acid. 14 Fluorescent or optical brightner. 15 Softener. 16 Polyvinyl alcohol. 17 Tallow. 18 Tallow substitute. | 7. Dyed or printed or partially dyed or printed or screen printed fabrics, tapestry fabrics, made of 100% cotton. | From 06.08.2005 onwards. | 0.85% of the f.o.b. value. 1. Dyes. 2. Sequestering agent. 3. Antimigrant. 4. Detergent. 5. Acetic acid. 6. Dye fixing agent. 7. Silicone elastomer. 8. Enzyme. 9. Sodium per sulphate. 10. Hydrogen per oxide. 11. Per oxide stabilizer. 12. Mercerizing assistant. 13. Acetic acid. 14. Fluorescent or optical brightner. 15. Softener. 16. Polyvinyl alcohol. 17. Tallow. 18. Tallow substitute. 19. Accessories. 20. Packing materials. | 8. Dyed or printed or partially dyed or printed ready-made garments made of 100% cotton. | From 06.08.2005 onwards. | 0.90% of the f.o.b. value. 1. Dyes. 2. Sequestering agent. 3. Antimigrant. 4. Detergent. 5. Acetic acid. 6. Dye fixing agent. 7. Silicone elastomer. 8. Enzyme. 9. Sodium per sulphate. 10. Hydrogen per oxide. 11. Per oxide stabilizer. 12. Mercerizing assistant. 13. Acetic acid. 14. Fluorescent or optical brightner. 15. Softener. 16. Polyvinyl alcohol. 17. Tallow. 18. Tallow substitute. 19. Accessories. 20. Packing materials. | 9. Dyed or printed or partially dyed or printed made-ups i.e. bedwear, curtain, table linen, etc. made of 100% cotton. | From 06.08.2005 onwards. | 1.15% of the f.o.b. value. Explanation .- For the purpose of the items in column (2) of the Schedule, - (a) a fabric or made up shall be entitled for drawback of customs-duty for item numbers 7 and 9 if yarn dyed pattern or dyeing or printing or printing over-dyed portion of fabrics or made ups cumulatively exceeds twenty five per cent of the total surface area of fabrics, or made ups, as the case may be, and ranges up to 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 7 or 9 in column (2) of the said Schedule; and (b) the fabrics, garments and made-ups printed with white colour shall be treated as printed goods subject to clause (a) above. SCHEDULE II Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polyester staple fibre. 2. PV Alcohol. 3. Tallow. 4. Tallow substitute. | 1. Grey blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Re.0.26 per kilogram. 1. Polyester staple fibre. 2. Enzyme. 3. Sodium per sulphate. 4. Hydrogen per oxide. 5. Mercerizing assistant. 6. F.B.A. 7. Acetic acid. 8. Softener. 9. PV Alcohol. 10. Tallow. 11. Tallow substitute. | 2. Bleached blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Re.0.93 per kilogram. 1. Polyester staple fibre. 2. Sequestering agent. 3. Dye for cotton. 4. Dye for polyester. 5. Anti-migrant. 6. Dye fixing agent. 7. Hydrosulphite (dithionite). 8. Acetic acid. 9. Silicone softener. 10. Enzyme. 12. Sodium per sulphate. 13. Hydrogen per oxide. 14. Mercerizing assistant. 15. F.B.A. 16. PV Alcohol. 17. Tallow. 18. Tallow substitute. | 3. Dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Re.3.09 per kilogram. 1. Polyester staple fibre. 2. PV Alcohol. 3. Tallow. 4. Tallow substitute. 5. Accessories. 6. Packing materials. | 4. Grey blended garments, wearing apparel (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 0.26% of the f.o.b. value. 1. Polyester staple fibre. 2. Enzyme. 3. Sodium per sulphate. 4. Hydrogen per oxide. 5. Mercerizing assistant. 6. F.B.A. 7. Acetic acid. 8. Softener. 9. PV Alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Packing materials. | 5. Bleached blended garments, wearing apparel (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 0.40% of the f.o.b. value. 1. Polyester staple fibre. 2. Sequestering agent. 3. Dye for cotton. 4. Dye for polyester. 5. Anti-migrant. 6. Dye fixing agent. 7. Hydrosulphite (dithionite). 8. Acetic acid. 9. Silicone softener. 10. Enzyme. 11. Sodium per sulphate. 12. Hydrogen per oxide. 13. Mercerizing assistant. 14. F.B.A. 15. PV Alcohol. 16. Tallow. 17. Tallow substitute. 18. Accessories. 19. Packing materials. | 6. Dyed or printed blended garments, wearing apparel (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 0.81% of the f.o.b. value. 1. Polyester staple fibre. 2. PV Alcohol. 3. Tallow. 4. Tallow substitute. 5. Packing materials. 6. Accessories. | 7. Grey blended made ups i.e. bedwear, curtain, table linen etc. (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 0.19% of the f.o.b. value. 1. Polyester staple fibre. 2. Enzyme. 3. Sodium per sulphate. 4. Hydrogen per oxide. 5. Mercerizing assistant. 6. F.B.A. 7. Acetic acid. 8. Softener. 9. PV Alcohol. 10. Tallow. 11. Tallow substitute. 12. Packing materials. 13. Accessories. | 8. Bleached blended made ups i.e. bedwear, curtain, table linen etc. (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 0.43% of the f.o.b. value. 1. Polyester staple fibre. 2. Sequestering agent. 3. Dye for cotton. 4. Dye for polyester. 5. Anti-migrant. 6. Dye fixing agent. 7. Hydrosulphite (dithionite). 8. Acetic acid. 9. Silicone softener. 10. Enzyme. 11. Sodium per sulphate. 12. Hydrogen per oxide. 13. Mercerizing assistant. 14. F.B.A. 15. PV Alcohol. 16. Tallow. 17. Tallow substitute. 18. Packing materials. 19. Accessories. | 9. Dyed or printed blended made ups i.e. bedwear, curtain, table linen etc. (all blends of polyester staple fibre and cotton fibre). | From 06.08.2005 onwards. | 1.13% of the f.o.b. value. 1. Polyester staple fibre. 2. Poly vinyl alcohol. 3. Tallow. 4. Tallow substitute. | 10. Grey fabrics made of 100% polyester staple fibre. | From 06.08.2005 onwards. | Re.0.15 per kilogram. 1. Polyester staple fibre. 2. F.B.A. 3. Acetic acid. 4. Softener. 5. Poly vinyl alcohol. 6. Tallow. 7. Tallow substitute. | 11. Bleached fabrics made of 100% polyester staple fibre. | From 06.08.2005 onwards. | Re.0.46 per kilogram. 1. Polyester staple fibre. 2. Dye for polyester. 3. Antimigrant. 4. Acetic acid. 5. Silicon softener. 6. F.B.A. 7. Poly vinyl alcohol. 8. Tallow. 9. Tallow substitute. | 12. Dyed or printed fabrics made of 100% polyester staple fibre. | From 06.08.2005 onwards. | Rs.1.07 per kilogram. 1. Polyester staple fiber. 2. Dye for polyester. 3. Antimigrant. 4. Acetic acid. 5. Silicon softener. 6. F.B.A. 7. Polyvinyl alcohol. 8. Tallow substitute. | 13. Grey or bleached or dyed or printed napkins and aprons made of 100% polyester staple fiber. | From 06.08.2005 onwards. | 0.18% of the f.o.b. value. SCHEDULE III Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polyester staple fibre. 2. Viscose staple fibre. 3. Enzyme. 4. Sodium per sulphate. 5. Hydrogen per oxide. 6. F.B.A. 7. Acetic acid. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow substitute. | 1. Woven or knitted man-made fabrics which are neither dyed nor printed. | From 06.08.2005 onwards. | 0.22% of the f.o.b. value. 1. Polyester staple fibre. 2. Viscose staple fibre. 3. Acrylic staple fibre. 4. Sequestering agent. 5. Dyed for polyester. 6. Dye for viscose. 7. Antimigrant. 8. Dye fixing agent. 9. Acetic acid. 10. Silicone softener. 11. Enzyme. 12. Sodium per sulphate. 13. Hydrogen per oxide. 14. Mercerizing assistant. 15. F.B.A. | 2. Woven or knitted man-made fabrics which are dyed or printed. | From 06.08.2005 onwards. | 0.37% of the f.o.b. value. 1. Polyester staple fibre. 2. Viscose staple fibre. 3. Acrylic staple fibre. 4. Sequestering agent. 5. Dyed for polyester. 6. Dye for viscose. 7. Antimigrant. 8. Dye fixing agent. 9. Acetic acid. 10. Silicone softener. 11. Enzyme. 12. Sodium per sulphate. 13. Hydrogen per oxide. 14. Mercerizing assistant. 15. F.B.A. 16. Accessories. 17. Polythene bags for packing. | 3. Woven or knitted man-made ready-made garments or made-ups whether or not dyed or printed. | From 06.08.2005 onwards. | 0.43% of the f.o.b. value. SCHEDULE IV Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Nylon. 2. Elastic. 3. Covered elastic. 4. Wetting agent. 5. Hydrogen per oxide. 6. Stabilizer. 7. Acetic acid. 8. Optical brighteners. 9. Softener. 10. Dyes. 11. Dye fixing agent. 12. Antimigrant. 13. Accessories. 14. Packing materials. | Hosiery articles of all sorts. | From 06.08.2005 onwards. | 0.63% of the f.o.b. value. SCHEDULE V Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. P.V. alcohol. 2. Desizing enzyme. 3. Solvent emulsion. 4. Hydrogen per oxide. 5. Per oxide stabilizer. 6. Acetic acid. 7. F.B.A. 8. Softener. 9. Packing materials. | 1. Cotton towel bleached (full white). | From 06.08.2005 onwards. | 0.56% of the f.o.b. value. 1. Reactive Dye. 2. Sequestering agent. 3. Dye fixing agent. 4. Acetic acid. 5. Softener. 6. P.V. alcohol. 7. Desizing enzyme. 8. Solvent emulsion. 9. Hydrogen per oxide. 10. Per oxide stabilizer. 11. F.B.A. 12. Packing materials. | 2. Cotton towel partly or fully dyed or printed. | From 06.08.2005 onwards. | 1.16% of the f.o.b. value. Note .- (a) 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 (b) the word "terry" means pile fabric with the loops uncut. SCHEDULE VI Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) Viscose staple fibre. | 1. 100% viscose staple fibre yarn. | From 06.08.2005 onwards. | Rs.3.90 per kilogram. 2. Viscose staple fibre blended yarn (50% to 65% viscose staple fibre 50% to 35 cotton). | From 06.08.2005 onwards. | Rs.2.23 per kilogram. 3. Viscose staple fibre blended yarn (15% to 30% viscose staple fibre 85% to 70% cotton). | From 06.08.2005 onwards. | Re.0.87 per kilogram. SCHEDULE VII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) Acrylic staple fibre. | 1. 100% acrylic staple fibre yarn. | From 06.08.2005 onwards. | Rs.4.35 per kilogram. 2. Acrylic staple fibre blended yarn (50% to 65% acrylic staple fibre 50% to 35% cotton). | From 06.08.2005 onwards. | Rs.2.50 per kilogram. 3. Acrylic staple fibre blended yarn (15% to 30% acrylic staple fibre 85% to 70% cotton). | From 06.08.2005 onwards. | Rs.0.97 per kilogram. SCHEDULE VIII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Viscose staple fibre. 2. Polyvinyl alcohol. 3. Tallow. 4. Tallow substitute. | 1. Grey blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 15% to 45% viscose fibre and 85% to 55% cotton). | From 06.08.2005 onwards. | Rs.1.27 per kilogram. 2. Grey blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 50% to 80% viscose fibre and 50% to 20% cotton). | From 06.08.2005 onwards. | Rs.2.63 per kilogram. 1. Viscose staple fibre. 2. Enzyme. 3. Sodium per sulphate. 4. Hydrogen per oxide. 5. F.B.A. 6. Acetic acid. 7. Softener. | 3. Bleached blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 15% to 45% viscose fibre and 85% to 55% cotton). | From 06.08.2005 onwards. | Rs.1.84 per kilogram. 8. Polyvinyl alcohol. 9. Tallow. 10. Tallow substitute. | 4. Bleached blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 50% to 80% viscose fibre and 50% to 20% cotton). | From 06.08.2005 onwards. | Rs.3.20 per kilogram. 1. Viscose staple fibre. 2. Dye. 3. Sequestering agent. 4. Antimigrant. 5. Dye fixing agent. 6. Acetic acid. 7. Silicone softener. | 5. Dyed or printed blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 15% to 45% viscose fibre and 85% to 55% cotton). | From 06.08.2005 onwards. | Rs.3.59 per kilogram. 8. Enzyme. 9. Sodium per sulphate. 10. Hydrogen per oxide. 11. F.B.A. 12. Softener. 13. Polyvinyl alcohol. 14. Tallow. 15. Tallow substitute. | 6. Dyed or printed blended fabrics made of viscose fibre and cotton fibre (applicable to all blends from 50% to 80% viscose fibre and 50% to 20% cotton). | From 06.08.2005 onwards. | Rs.4.95 per kilogram. SCHEDULE IX Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) Polyester staple fibre. | 1. 100% polyester staple fibre yarn. | From 06.08.2005 onwards. | Nil. Viscose staple fibre. | 2. 100% viscose staple fibre yarn. | From 06.08.2005 onwards. | Rs.3.90 per kilogram. Acrylic staple fibre. | 3. 100% acrylic staple fibre yarn. | From 06.08.2005 onwards. | Rs.4.35 per kilogram. Explanation.- (a) 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, namely:- ACRYLIC, VISCOSE OR POLYESTER YARN Acrylic 35% (of Rs.4.35) = Rs.1.52 Viscose 25% (of Rs. 3.90) = Re.0.97 Polyester 25% (of Rs. 0.00) = Rs.0.00 Total = Rs.2.49 ; and (b) 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 is notified in the Schedule as per the following illustration, namely:- POLYESTER OR FLEX YARN Polyester 80% ( Nil ) = Nil Flex 20% ( Nil ) = Nil Total = Rs.0.00 VISCOSE OR POLYESTER YARN Viscose 80% (of Rs. 3.90) = Rs.3.12 Polyester 20% ( Nil ) = Nil Total = Rs.3.12 SCHEDULE X Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Polyester film. 2. Polymers (B-44, VMCH). 3. Solvents: (a) MEX; and (b) MIBK. 4. Colours. 5. Aluminium wire. 6. Vaporizer. | Metalized strip yarn or metallic yarn or radiant yarn and metalized polyester film of 50 gauge. | From 06.08.2005 onwards. | Rs.1.59 per kilogram. SCHEDULE XI Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Viscose rayon yarn. 2. Metallic yarn. 3. Cotton yarn. | Metallic or art silk laces (narrow fabrics). | From 06.08.2005 onwards. | 1.45% of the f.o.b. value. SCHEDULE XII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Polyester texturized yarn of 150/30den. 2. Bare rubber thread extruded from natural latex. 3. Rayon yarn. | 1. Nylon or rayon elastic tape. | From 06.08.2005 onwards. | 2.38% of the f.o.b. value. 1. Rubber thread. 2. Polyester texturized yarn. | 2. Elastic belts. | From 06.08.2005 onwards. | 1.04% of the f.o.b. value. SCHEDULE XIII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Raw jute fibre. 2. Batching oil. | Jute yarn of any count, hessian cloth, hessian bags, sacking bags, jute bags and twill bags. | From 06.08.2005 onwards. | Re.0.47 per kilogram. SCHEDULE XIV Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Reactive dyes. 2. Disperse dye. 3. Polyester yarn. 4. Sequestering agent. 5. Dye fixing agent. 6. Acetic acid. 7. Hydrogen per oxide. 8. Per oxide stabilizer. 9. Mercerizing assistant. 10. Silicone softener. 11. F.B.A. 12. Polythene wrapping. | Bleached white cotton thread, sewing thread, grey mercerized thread, dyed cotton sewing and embroidery thread, processed yarn in hanks or cones and 100% white or dyed polyester sewing thread all counts on spools or cones. | From 06.08.2005 onwards. | 0.60% of the f.o.b. value. SCHEDULE XV Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Reactive dye. 2. Sequestering agent. 3. Antimigrant. 4. Dye fixing agent. 5. Acetic acid. 6. Mercerizing assistant. 7. Softener. 8. Accessories. 9. Lining material - fleece. 10. Polythene bags for packing. 11. Plastic hanger. 12. Poly vinyl alcohol. 13. Tallow. 14. Tallow substitute. 15. Enzyme. 16. Sodium per sulphate. 17. Hydrogen per oxide. 18. Per oxide stabilizer. 19. Fluorescent or optical brightener. | Cotton dyed flannel lined nylon jackets. | From 06.08.2005 onwards. | 1.04% of the f.o.b. value. SCHEDULE XVI Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Acrylic tops. 2. Dyes. 3. Polyester yarn. 4. Packing material. | 1. Blankets all sorts made predominantly of acrylic fibre. | From 06.08.2005 onwards. | 0.74% of the f.o.b. value. 1. Acrylic yarn. 2. Polyester yarn. 3. Dyes. 4. Packing material. | 2. Normal acrylic blankets made from acrylic yarn, polyester yarn and cotton yarn (not less than 70% acrylic). | From 06.08.2005 onwards. | 1.85% of the f.o.b. value. 1. Mod acrylic yarn. 2. Polyester yarn. 3. Dyes. 4. Packing material. | 3. Mod (non-flamable) acrylic blankets made from acrylic yarn, polyester yarn and cotton yarn (not less than 70% acrylic). | From 06.08.2005 onwards. | 1.40% of the f.o.b. value. Note.- Repayment of customs-duties authorized by this Schedule for items 2 and 3 in column (2) shall only be allowed against showing of documents of imported acrylic yarn and mod acrylic yarn by the exporter. SCHEDULE XVII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Polyester wadding. 2. Dyed cotton cloth. 3. Zip (nylon). | Sleeping bag. | From 06.08.2005 onwards. | 1.22% of the f.o.b. value. SCHEDULE XVIII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Acrylic fibre. 2. Polyester fibre. 3. Jute fibre. 4. PVC. 5. Polyethylene lining. 6. Rexine. 7. Polyethylene. 8. High carbon steel. 9. Eyelets. 10. Brass button. | Peak caps. | From 06.08.2005 onwards. | 1.17% of the f.o.b. value. SCHEDULE XIX Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Sulphur dye. 2. Sodium sulphide. 3. Acetic acid. 4. Paraffin wax. 5. Stearic acid. | 1. Bleached or un-bleached, dyed or un-dyed cotton waterproof or impregnated canvas, tarpaulin, tents, complete or in CKD condition with or without bamboos, kit bags and aprons. | From 06.08.2005 onwards. | 0.75% of the f.o.b. value. 1. Sulphur dye. 2. Sodium sulphide. 3. Acetic acid. | 2. Bleached or un-bleached or dyed or un-dyed non-waterproof or non-impregnated canvas, tarpaulin, tents, complete or in CKD condition with or without bamboos, kit bags and aprons (with or without inner dyed lining). | From 06.08.2005 onwards. | 0.24% of the f.o.b. value. 1. Polyester fibre. 2. Dispres dye. 3. Reactive dye. 4. Sequestering agent. 5. Antimigrant. 6. Dye fixing agent. 7. Dithonite. 8. Acetic acid. 9. Paraffin wax. 10. Enzyme. 11. Sodium per sulphate. 12. Hydrogen per oxide. 13. Mercerizing assistant. 14. F.B.A. 15. Softener. 16. Polyvinyl alcohol. 17. Tallow substitute. | 3. Dyed waterproof or impregnated canvas cloth made of blended yarn containing 50% cotton and 50% polyester. | From 06.08.2005 onwards. | 1.37% of the f.o.b. value. 1. Polyester fibre. 2. Dispres dye. 3. Reactive dye. 4. Sequestering agent. 5. Antimigrant. 6. Dye fixing agent. 7. Dithonite. 8. Acetic acid. 9. Stearic acid. 10. Paraffin wax. 11. Enzyme. 12. Sodium per sulphate. 13. Hydrogen per oxide. 14. Mercerizing assistant. 15. F.B.A. 16. Softener. 17. Polyvinyl alcohol. 18. Tallow. 19. Tallow substitute. | 4. Dyed or printed waterproof or impregnated canvas, tarpaulin, tents, complete or in CKD condition or waterproof or impregnated dyed bags made of blended yarn (applicable to all blends of polyester and cotton) or 100% polyester. | From 06.08.2005 onwards. | 1.41% of the f.o.b. value. 1. Polyester fibre. 2. Acetic acid. 3. Paraffin wax. 4. Stearic acid. 5. Polyvinyl alcohol. 6. Tallow. 7. Tallow substitute. | 5. Un-bleached or un-dyed waterproof or impregnated canvas, tarpaulin, tents, complete or in CKD condition or waterproof or impregnated un-dyed bags made of blended yarn (applicable to all blends of polyester and cotton) or 100% polyester. | From 06.08.2005 onwards. | 0.80% of the f.o.b. value. 1. Fire retardant chemical ( mystox-FWR ). 2. Sulphur dye. 3. Acetic acid. 4. Paraffin wax. 5. Stearic acid. | 6. 100% cotton bleached or dyed impregnated waterproof fire retardant (FWR) canvas cloth, tarpaulin and tents. | From 06.08.2005 onwards. | 4.18% of the f.o.b. value. 1. HDPE + LDPE + LLDPE. 2. Master batch. 3. Ultra violet. 4. Fire retardant. 5. Calcium carbonate . | 7. Fabrics (in rolls), sheets (in pieces), tents, tarpaulins and allied products made from polyethylene (PE). | From 06.08.2005 onwards. | 3.24% of the f.o.b. value. SCHEDULE XX Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Acid and metal complex acid dyes. 2. Acetic acid. 3. Potassium bichromate. | 1. Hand knotted woollen new carpets, rugs and runners. | From 06.08.2005 onwards. | 0.32% of the f.o.b. value. 1. Jute yarn. 2. Rubber latex. 3. Acid and metal complex acid dyes. 4. Moth proofing agent. 5. Hydrogen per oxide. 6. Per oxide stabilizer. 7. Acetic acid. 8. Potassium bichromate. 9. Hydros (dithonited). | 2. Machine made woollen new carpets. | From 06.08.2005 onwards. | 0.39% of the f.o.b. value. 1. Silk noil yarn. 2. Acid and metal complex acid dyes. 3. Acetic acid. 4. Potassium bichromate. | 3. Hand knotted silk including wool carpets of all blends. | From 06.08.2005 onwards. | 0.62% of the f.o.b. value. Explanation.- The repayment of customs-duties authorized by item No.3 of this schedule shall be admissible to those goods, which contain at least 10% of silk noil yarn. SCHEDULE XXI Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Artificial wax. 2. Polypropylene or polyethylene for packing. | Wax coated cotton or polyester-cotton yarn. | From 06.08.2005 onwards. | 0.01% of the f.o.b. value. SCHEDULE XXII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Lycra or spandex yarn. 2. Poly vinyl alcohol. 3. Tallow. 4. Tallow substitute. | 1. Stretch fabric made from lycra or spandex (1% to 2.50% lycra of total fabric weight). | From 06.08.2005 onwards. | Re.0.54 per kilogram. 2. Stretch fabric made from lycra or spandex (2.51% to 4.50% lycra of total fabric weight). | From 06.08.2005 onwards. | Rs.1.06 per kilogram. 3. Stretch fabric made from lycra or spandex (4.51% to 6.50% lycra of total fabric weight). | From 06.08.2005 onwards. | Rs.1.61 per kilogram. SCHEDULE XXIII Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) Lycra yarn or spandex yarn. | Core spun yarn with lycra. | From 06.08.2005 onwards. | Re.0.03 per gram of lycra yarn used. SCHEDULE XXIV Raw materials imported. | Goods produced or manufactured. | Period. | Extent of repayment of customs-duties. (1) | (2) | (3) | (4) 1. Adhesive. 2. Rayon flock. 3. TIO-2. 4. Synthetic thickener. 5. Polyester staple fibre. 6. Sequestering agent. 7. Dye for cotton. 8. Dye for polyester. 9. Anti-migrant. 10. Dye fixing agent. 11. Hydrosulphite (dithionite). 12. Acetic acid. 13. Silicone softener. 14. Enzyme. 15. Sodium per sulphate. 16. Hydrogen per oxide. 17. Mercerizing assistant. 18. F.B.A. 19. Acetic acid. 20. Softener. 21. Poly vinyl alcohol. 22. Tallow. 23. Tallow substitute. | 1. Three or two or single pass back coated grey or bleached or dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | 2.29% of the f.o.b. value. 1. Fire retardant adhesive. 2. Rayon flock. 3. Tubicoat fix HT. 4. Polyester staple fibre. 5. Sequestering agent. 6. Dye for cotton. 7. Dye for polyester. 8. Anti-migrant. 9. Dye fixing agent. 10. Hydrosulphite (dithionite). 11. Acetic acid. 12. Silicone softener. 13. Enzyme. 14. Sodium per sulphate. 15. Hydrogen per oxide. 16. Mercerizing assistant. 17. F.B.A. 18. Acetic acid. 19. Softener. 20. Poly vinyl alcohol. 21. Tallow. 22. Tallow substitute. | 2. Three or two or single pass back coated fire retardant grey or bleached or dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | 4.75% of the f.o.b. value. 1. Adhesive. 2. Nylon flock. 3. TIO-2. 4. Synthetic thickener. 5. Polyester staple fibre. 6. Sequestering agent. 7. Dye for cotton. 8. Dye for polyester. 9. Anti-migrant. 10. Dye fixing agent. 11. Hydrosulphite (dithionite). 12. Acetic acid. 13. Silicone softener. 14. Enzyme. 15. Sodium per sulphate. 16. Hydrogen per oxide. 17. Mercerizing assistant. 18. F.B.A. 19. Acetic acid. 20. Softener. 21. Poly vinyl alcohol. 22. Tallow. 23. Tallow substitute. | 3. Flock printed grey or bleached or dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Rs.4.82 per kilogram. 1. Adhesive. 2. Wax. 3. Polyester staple fibre. 4. Sequestering agent. 5. Dye for cotton. 6. Dye for polyester. 7. Anti-migrant. 8. Dye fixing agent. 9. Hydrosulphite (dithionite). 10. Acetic acid. 11. Silicone softener. 12. Enzyme. 13. Sodium per sulphate. 14. Hydrogen per oxide. 15. Mercerizing assistant. 16. F.B.A. 17. Acetic acid. 18. Softener. 19. Poly vinyl alcohol. 20. Tallow substitute. | 4. General recipe for water proofing grey or bleached or dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Rs.5.37 per kilogram. 1. Adhesive. 2. Nylon flock. 3. TIO-2. 4. Synthetic thickener. 5. Polyester staple fibre. 6. Sequestering agent. 7. Dye for cotton. 8. Dye for polyester. 9. Anti-migrant. 10. Dye fixing agent. 11. Hydrosulphite (dithionite). 12. Acetic acid. 13. Silicone softener. 14. Enzyme. 15. Sodium per sulphate. 16. Hydrogen per oxide. 17. Mercerizing assistant. 18. F.B.A. 19. Acetic acid. 20. Softener. 21. Poly vinyl alcohol. 22. Tallow substitute. | 5. Valuer grey or bleached or dyed or printed blended fabrics made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | Rs.8.67 per kilogram. 1. Adhesive. 2. Rayon flock. 3. TIO-2. 4. Synthetic thickener. 5. Polyester staple fibre. 6. Sequestering agent. 7. Dye for cotton. 8. Dye for polyester. 9. Anti-migrant. 10. Dye fixing agent. 11. Hydrosulphite (dithionite). 12. Acetic acid. 13. Silicone softener. 14. Enzyme. 15. Sodium per sulphate. 16. Hydrogen per oxide. 17. Mercerizing assistant. 18. F.B.A. 19. Acetic acid. 20. Softener. 21. Poly vinyl alcohol. 22. Tallow. 23. Tallow substitute. 24. Polythene bags for packing. 25. Accessories. | 6. Three or two or single pass back-coated grey or bleached or dyed or printed blended made-ups made of polyester staple fibre and cotton fibre (applicable to all blends). | From 06.08.2005 onwards. | 2.29% of the f.o.b. value. SCHEDULE XXV Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) Modal (viscose) staple fibre. | 1. Modal fibre yarn (made from 100% modal fibre). | From 06.08.2005 onwards. | Rs.6.09 per kilogram. 2. Modal fibre yarn (made from 65% to 50% modal 35% to 50% cotton). | From 06.08.2005 onwards. | Rs.3.49 per kilogram. 3. Modal fibre yarn (made from 15% to 30% modal 85% to 70% cotton). | From 06.08.2005 onwards. | Rs.1.37 per kilogram. SCHEDULE XXVI Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Enzyme. 2. Sodium per sulphate. 3. Hydrogen per oxide. 4. Per oxide stabilizer. 5. Mercerizing assistant. 6. Acetic acid. 7. Fluorescent or optical brightner. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. 13. Hollow fiber filling. 14. Resin binder hard and soft chemical for padding. 15. Packing materials. | 1. 100% cotton grey or bleached made-ups filled with polyester staple fibre or hollow and polypropylene. | From 06.08.2005 onwards. | 0.70% of the f.o.b. value. 1. Dyes. 2. Sequestering agent. 3. Antimigrant. 4. Detergent. 5. Acetic acid. 6. Dye fixing agent. 7. Silicone elastomer. 8. Enzyme. 9. Sodium per sulphate. 10. Hydrogen per oxide. 11. Per oxide stabilizer. 12. Mercerizing assistant. 13. Acetic acid. 14. Fluorescent or optical brightner. 15. Softener. 16. Polyvinyl alcohol. 17. Tallow. 18. Tallow substitute. 19. Accessories. 20. Hollow fiber filling. 21. Resin binder hard and soft chemical for padding. 22. Polythene bags for packing. | 2. 100% cotton dyed or printed made-ups filled with polyester staple fibre or hollow and polypropylene. | From 06.08.2005 onwards. | 1.22% of the f.o.b. value. 1. Polyester staple fibre. 2. Enzyme. 3. Sodium per sulphate. 4. Hydrogen per oxide. 5. Mercerizing assistant. 6. F.B.A. 7. Acetic acid. 8. Softener. 9. Accessories. 10. Hollow fiber filling. 11. Resin binder hard and soft chemical for padding. 12. Packing materials. | 3. Grey or bleached blended made-ups (all blends of polyester staple fibre and cotton fibre) filled with polyester staple fibre or hollow and polypropylene. | From 06.08.2005 onwards. | 0.74% of the f.o.b. value. 1. Polyester staple fibre. 2. Sequestering agent. 3. Dye for cotton. 4. Dye for polyester. 5. Anti-migrant. 6. Dye fixing agent. 7. Hydrosulphite (dithionite). 8. Acetic acid. 9. Silicone softener. 10. Accessories. 11. Hollow fiber filling. 12. Resin binder hard and soft chemical for padding. 13. Packing materials. | 4. Dyed or printed blended made-ups (all blends of polyester staple fibre and cotton fibre) filled with polyester staple fibre or hollow and polypropylene. | From 06.08.2005 onwards. | 1.53% of the f.o.b. value. SCHEDULE XXVII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Viscose staple fibre. 2. Lycra/elastic. 3. Reactive dye. 4. Sequestering agent. 5. Antimigrant. 6. Dye fixing agent. 7. Acetic acid. 8. Silicone softener. 9. Enzyme. 10. Sodium per sulphate. 11. Hydrogen per oxide. 12. Per oxide stabilizer. 13. Mercerizing assistant. 14. Fluorescent or optical brightener. 15. Poly vinyl alcohol. 16. Tallow. 17. Tallow substitute. 18. Accessories. | 1. Dyed or printed blended knitted garments made of cotton, rayon or viscose and lycra (47.5% cotton, 47.5% rayon or viscose and 5% lycra spandex). | From 06.08.2005 onwards. | 1.89% of the f.o.b. value. 1. Viscose staple fibre. 2. Lycra/elastic. 3. Enzyme. 4. Sodium per sulphate. 5. Hydrogen per oxide. 6. Per oxide stabilizer. 7. Mercerizing assistant. 8. Fluorescent or optical brightener. 9. Poly vinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. Accessories. | 2. Bleached blended knitted garments made of cotton, rayon or viscose and lycra (47.5% cotton, 47.5% rayon or viscose and 5% lycra spandex). | From 06.08.2005 onwards. | 1.33% of the f.o.b. value. SCHEDULE XXVIII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Enzyme. 2. Sodium per sulphate. 3. Hydrogen per oxide. 4. Per oxide stabilizer. 5. Mercerizing assistant. 6. Acetic acid. 7. Fluorescent or optical brightner. 8. Softener. 9. Polyvinyl alcohol. 10. Tallow. 11. Tallow substitute. 12. LDPE or HDPE. 13. Packing materials. | 1. 100% cotton bleached fusible interlining woven with LDPE or HDPE. | From 06.08.2005 onwards. | Re.1.00 per kilogram. 1. Polyester staple fiber. 2. Fluorescent or optical brightner. 3. Softener. 4. LDPE or HDPE. 5. Packing materials. | 2. 100% polyester fusible interlining woven with LDPE or HDPE. | From 06.08.2005 onwards. | Re.0.71 per kilogram. 1. Polyester staple fiber. 2. Fluorescent or optical brightner. 3. Softener. 4. LDPE or HDPE. 5. Polythene for packing. 6. Polyvinyl alcohol. 7. Tallow. 8. Tallow substitute. 9. Enzyme. 10. Sodium per sulphate. 11. Hydrogen per oxide. 12. Per oxide stabilizer. 13. Mercerizing assistant. 14. Acetic acid. | 3. 50% polyester 50% cotton fusible interlining woven with LDPE or HDPE. | From 06.08.2005 onwards. | Re.0.66 per kilogram. 1. Polyester staple fiber. 2. LDPE or HDPE. 3. Packing materials. | 4. 100% polyester fusible interlining non-woven with LDPE or HDPE. | From 06.08.2005 onwards. | Re.0.52 per kilogram. 1. Polyester staple fiber. 2. Packing materials. | 5. 100% polyester non-fusible interlining non-woven. | From 06.08.2005 onwards. | Re.0.05 per kilogram. 1. Polypropylene fiber. 2. LDPE or HDPE. 3. Packing materials. | 6. 100% polypropylene fusible interlining non-woven with LDPE or HDPE. | From 06.08.2005 onwards. | Re.0.26 per kilogram. 1. Polypropylene fiber. 2. Packing materials. | 7. 100% polypropylene non-fusible interlining non-woven. | From 06.08.2005 onwards. | Rs.4.71 per kilogram. SCHEDULE XXIX Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polyester staple fibre. 2. Viscose staple fibre. | 1. Polyester-viscose staple fibre blended yarn (containing 80% polyester and 20% viscose). | From 06.08.2005 onwards. | Rs.0.78 per kilogram. 2. Polyester-viscose staple fibre blended yarn (containing 50% to 65% polyester and 50% to 35% viscose). | From 06.08.2005 onwards. | Rs.1.66 per kilogram. 3. Polyester-viscose staple fibre blended yarn (containing 20% to 30% polyester and 70% to 80% viscose). | From 06.08.2005 onwards. | Rs.2.92 per kilogram. 4. Polyester-viscose staple fibre blended yarn (containing 35% to 70% polyester and 30% to 65% viscose). | From 06.08.2005 onwards. | Rs.1.85 per kilogram. SCHEDULE XXX Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) Propylene or polyethylene for packing. | Polypropylene used in the packing of blended or cotton yarn being packed in pallet packing wounded on cones per 100 lbs yarn. | From 06.08.2005 onwards. | Re.0.49 per 100 lbs. SCHEDULE XXXI Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polyester fibre. 2. Polymers of vinyl acetate (resin binder hard & soft chemical for padding). | Polyester wadding (padding). | From 06.08.2005 onwards. | Re.0.80 per kilogram. SCHEDULE XXXII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) Pre-impregnation: 1. Water repellent agent. 2. Wetting agent. Paste coating: 3. Acrylate binder dicrylan ATM. 4. Acrylate binder dicrylan AV. 5. Antifoaming agent. 6. Melamine resin. 7. Acrylate thickener. Post-impregnation: 8. Wetting agent. 9. Resin. 10. Catalyst. 11. Water repellent agent oleophobol C. 12. Water repellent agent oleophobol S. 13. Polyester staple fiber. 14. Sequestering agent. 15. Dye for cotton. 16. Dye for polyester. 17. Anti-migrant. 18. Dye fixing agent. 19. Hydro-sulphite (dithionite). 20. Acetic acid. 21. Silicon softener. | Coated fabrics--table cloth--dyed or printed (polyester or cotton) oil and water repellent. | From 06.08.2005 onwards. | 5.32% of the f.o.b. value. SCHEDULE XXXIII Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) Kuralon K-II (PVA). | PVA yarn (air creation) containing 70% to 90% cotton and 10% to 30% Kuralon K-II (PVA). | From 06.08.2005 onwards. | 1.16% of the f.o.b. value. SCHEDULE XXXIV Raw materials imported | Goods produced or manufactured | Period | Extent of repayment of customs-duties (1) | (2) | (3) | (4) 1. Polypropylene. 2. Ultra violet stabilizer. 3. Master batch. 4. Spin-finish oil. | 1. Multi filament yarn of polypropylene (dyed black). | From 06.08.2005 onwards. | Rs.2.63 per kilogram. 1. Polypropylene. 2. Optical brightener. 3. Ultra violet stabilizer. 4. Spin-finish oil. | 2. Multi filament yarn of polypropylene (natural white or other than black). | From 06.08.2005 onwards. | Rs.2.50 per kilogram. [C.No.3(75)DRD/2005] (Mohammed Yahya) Chief (Duty Remission & Drawback)