Repayment of Customs-duties and Refund of Sales Tax on Exprot of Pencils and Ball Point Pens

REPAYMENT OF CUSTOMS-DUTY AND REFUND OF SALES TAX ON EXPORT OF PENCILS AND BALL POINT PENS Notification No. S.R.O. 1299(I)/80, dated 28th December, 1980.--In exercise of the powers conferred by 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. 299(I)78, dated the 19th March, 1979 and No. S.R.O. 1003(I)/80, dated the 4th October, 1980, the Central Board of Revenue is pleased to authorise repayment of customs duties and refund of sales tax to the extent specified in column (3) and (4) respectively of the table below paid on the importation of the raw materials specified in column (1) of the said table and used in the manufacture or production 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 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 bill or other export documents to the effect that he would claim repayment of customs-duties and refund of sales tax paid on the imported raw materials used in the production of goods being exported ; and In case the exporter has already received repayment of customs-duties and sales tax under any superseded Notification, he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification and the Notification under which he had received the repayment. 2. The repayment authorised by this Notification shall be admissible in respect of the goods exported on or after 8th December, 1979. 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. Wood slate. | Wooden lead pencils all sorts | 32% of the f.o.b value | 1.00% of the f.o.b. value 2. Stamping foil. 3. Resin 4. Chemical (Acetone). 5. Pigments. 6. Ball clay. 7. Graphite. 8. Stearic acid 9. Brass ferrules 10. Tip erasers. 11. China clay. 12. Synthetic glue. 1. China Clay | Coloured and copying lead for pencils. | 30% of the f.o.b. value. | 1.00% of the f.o.b. value 2.. Pigments. 3. Stearic acid 4. Synthetic glue 1. Ball clay. | Black lead for pencils | 10% of the f.o.b. value | 0.60% of the f.o.b. value. 2. Graphite 3. Stearic acid 1. Ball point refills. | Ball point pens. | Rs. 17.97 per gross. | - 2. Plastic moulding compound. 1. Wood slates | Cosmetic pencils about 7". length | Rs. 49.10 per 100 dozen. | - 2. Cellulose lacquer. 3. Carbon lack. 4. Glue. 1. Wood slates. | Cosmetic pencils half size. | Rs. 24.50 per 100 dozen. | - 2. Cellulose lacquer 3. Carbon black. 4. Glue. 1. Wood slates. | China graph pencils about 7" length | Rs. 77.80 per 100 dozen | - 2. Cellulose lacquer. 3. Pigments. 4. Glue.