Repayment of Customs-duties and Refund of Sales Tax on Export of Cotton Towels

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF COTTON TOWELS Notification No. S.R.O. 1062(I)/80, dated 16th October, 1980.-- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and sub-section (2-A) of section 27 of the Sales Tax Act, 1951 (III of 1951), and in supersession of its Notification No. S.R.O. 799(I)/79, dated the 4th September, 1979, the Central Board of Revenue is pleased to authorise repayment to the extent specified in columns (3) and (4) of the table below of customs-duties and sales tax paid on the importation of the raw materials specified in column (1) of the said table and used in the production or manufacture of the goods specified in column (2) thereof subject to the following conditions, namely:- The manufactured goods are exported out of Pakistan and an application for repayment of customs-duties 12[and refund of sales tax] is presented to the proper officer of customs within one hundred and twenty days of such exportation or of the publication of this Notification, whichever is the later; The exporter makes a declaration on the reverse of the original shipping that the export is being made "under claim of rebate". Note.- "Towels" include bath towels, terry woven bath mats, ahram towels, hand towels, barmops, (terry) face towels, shop towels, dish towels, kitchen towels, terry gloves, terry pillow covers, terry coverlets, terry garments and fabrics, over locked towels, institutional towels and massage towels. TABLE Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) 1. Bleaching powder | Cotton towels bleached cum-white. | 2.50% of f.o.b value | 0.34% of f.o.b. value 2. Hydrogen peroxide. | Cotton towels, white cum partly dyed. | 7.67% of f.o.b. value | 0.20% of f.o.b. value 1. Sodium hydrosulphide. | Cotton towels fully dyed. | 10.65% of f.o.b value | 0.21% of f.o.b value 2. Dyes 2. The repayment authorised by this Notification shall be admissible in respect of the goods exported on or after the 24th July, 1980. 12. These words are not appearing in the gazette.