Repayment of Customs-duties and Refund of Sales Tax on Export of Certain Type of Fabrics

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF CERTAIN TYPE OF FABRICS 24Notification No. S.R.O. 1161(I)/85, dated 28th November, 1985.--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. 1013(I)/83, dated the 30th October, 1983, the Central Board of Revenue is pleased to authorise repayment of customs-duties and refund of sales tax to the extent specified in columns (3) and (4), respectively, of the table below, paid on the important 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 custom-duties and refund of sales tax in 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; and the exporter makes a declaration on the reverse of the original shipping bill or other export documents to the effect that he would claim repayment of the customs-duties and refund of sales tax paid on the imported raw materials used in the production of goods being exported. 25[TABLE Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) Per kilogram 1. Kurory PVA. | Bleached blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 15% polyester and 85% cotton to 25% polyester and 75% cotton). | Rs. 5.75 | Rs. 0.30 2. Oliner R-308 3. Sliol wax 4. Tallow. 5. Kemtex. 6. Altex C-67 7. Oliner MW-81 8. Sagoflour | Bleached blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 30% polyester and 70% cotton to 45% polyester and 55% cotton). | Rs. 9.50 | Re. 0.30 9. Plystrau plus. 10.SICO 12 11.SICO 52. 12.Chemrite NI-400 13.Hydrogen peroxide. 14.Comatex FS 15.Mag chorite. | Bleached blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 50% polyester and 50% cotton to 60% polyester and 40% cotton). | Rs. 14.50 | Re. 0.30 16.Volofot CS. 17.Activator SF. 18.Bicron E-36 19.Husta white. 20.Kayaphor SN. 21.Polyester fibre. | Bleached blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 65% polyester and 35% cotton to 80% polyester and 20% cotton). | Rs. 18.00 | Re. 0.30 1. Kurory PVA | Dyed or printed blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 15% polyester and 85% cotton to 25% polyester and 75% cotton). | Rs. 8.45 | Re.1.00 2. Oliner R-30 3. Sliol wax 4. Tallow 5. Kemtex. 6. Altex C-67 7. Oliner MW-81 8. Sagoflour | Dyed or printed blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 30% polyester and 70% cotton to 45% polyester and 55% cotton). | Rs. 12.20 | Re. 1.00 9. Plystrau plus. 10.SICO 12 11.SICO 52. 12.Chemrite 400 13.Hydrogen peroxide. 14.Comatex FS 15.Mag chorite. | Dyed or printed blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 50% polyester and 50% cotton to 60% polyester and 40% cotton). | Rs. 17.00 | Re. 1.00 16.Volofot CS. 17.Activator SF. 18.Bicron E-36 19.Husta white. 20.Kayaphor SN. 21.Complexing sole 22.Sodium hydrosulphite 23.Samron assorted | Dyed or printed blended fabrics made of polyester/cotton fibre. (Applicable to all blends from 65% polyester and 35% cotton to 80% polyester and 20% cotton). | Rs. 20.50 | Re.1.00 24.Hydrogen peroxide. 25.Acetic acid. 26.Chemrite N 1400 27.Resoline assorted. 28.Indenthrene assorted. 29. Anthrasol assorted. 30.Sythopol HTM. 31.Antimasol assorted. 32.Reactive assorted. 33.Pigments assorted. 34.Polyester fibre. 1. Kurory PVA. | Grey or bleached blended garments of man made fibre/cotton (all blends) including bags, bed spreads, jainamaz, bedsheets and pillow cases etc. made thereof. | Rs. 9.50% of the f.o.b. value. | Re. 0.50% of the f.o.b. value. 2. Oliner R-308 3. Sliol wax 4. Tallow. 5. Kemtex. 6. Altex C-6 7. Oliner MW-81 8. Sagoflour 9. Plystrau plus. 10.SICO 12 11.SICO 52. 12.Chemrite N-1400 13.Hydrogen peroxide. 14.Comatex FS 15.Mag chorite. 16.Volofot CS. 17.Activator SF. 18.Bicron E-36 19.Husta white. 20.Kayaphor SN. 21.Man made fibre/yarn 1. Kurory PVA | Grey or bleached blended garments of man made fibre/cotton (all blends) including bags, bed spreads, jainamaz, bedsheets and pillow cases etc. made thereof. | Rs. 14% of the f.o.b. value. | Rs. 1.00% of the f.o.b. value. 2. Oliner R-308 3. Sliol wax 4. Tallow. 5. Kemtex. 6. Altex C-6 7. Oliner MW-81 8. Sagoflour 9. Plystrau plus. 10.SICO 12 11.SICO 52. 12.Chemrite N-1400 13.Hydrogen peroxide. 14.Mag chorite. 15.Volofot CS. 16.Activator SF. 17.Comatex FS. 18.Bicron E 36. 19.Husta white. 20.Kayaphor SN. 21.Complexing salt. 22.Sodium hydrosulphide. 23.Samron assorted. 24.Acetic acid. 25.Resoline assorted. 26.Identhrene assorted. 27.Synthopol HTM. 28.Anthrasol assorted. 29.Antimasol assorted. 30.Reactive assorted. 31.Pigments assorted. 32.Man made fibre/yarn 24. For original un-amended Notification see PTCL 1986 St. 332. 25. Substituted by No. S.R.O. 283(I)/86, dated 18th March, 1986, reported as PTCL 1986, St. 589.