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

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF CERTAIN GOODS 26Notification No. S.R.O. 1162(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. 1118(I)/83, dated the 22nd December, 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. 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-yarn viscose of various blends. | Rs. 25.40 | Re. 0.15 2. Oliner R-308 3. Sliol wax 4. Tallow. 5. Kemtex. 6. Altex C-67 7. Oliner MW-81 8. Chemrite N-1400 9. Hydrogen peroxide. 10.Comatex FS 11.Mag chorite. 12.Wolsofot CSA. 13.Polyester fibre. 14.Viscose fibre. 1. Kurory PVA. | Dyed or printed blended fabrics of polyester/viscose of various blends. | Rs. 28.25 | Re.1.05 2. Oliner R-308 3. Sliol wax 4. Tallow. 5. Kemtex. 6. Altex C-67 7. Oliner MW-81 8. Chemrite N-1400 9. Hydrogen peroxide. 10.Comatex FS 11.Mag chorite. 12.Wolsofot CSA. 13.Complexing salt. 14.Sodium hydrosulphide. 15.Samron scarlet. 16.Acetic salt. 17.Chemrite N-400 18.Resoline blue. 19.Identhrine black. 20.Synthopol HTM. 21.Antimasol. 22.Anthrasol assorted. 23.Polyester fibre. 24.Viscose fibre. 26. Reported as PTCL 1986 St. 335.