Repayment of Customs-duties and Refund of Sales Tax on Export of Pvc Pipes

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF PVC PIPES Notification No. S.R.O. 142(I)/80, dated 5th February, 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 all its previous Notification and Orders in respect of repayment of customs-duties and refund of sales tax on PVC pipes of different diameter, 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 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 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 the 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goods being exported; and in case the exporter has already received repayment of customs-duties and sales tax under any superseded Notification he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification under which he had received the repayment. 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. Omyalite 95 T | PVC pipes of different diameter. | 2 {21.72}% of the f.o.b. value | 3 {1.28}% of the f.o.b. value. 2. ABS (kane ac B2t). 3. Leas stearate. 4. Calcium stearate 5. Pigment. 4 [6.PVC resisn} Substituted for the figure "35" by Notification No. S.R.O 1072(I)/83, dated 21st November, 1983, reported as PTCL 1984 St. 93(i). Substituted for the figure "2" by Notification No. S.R.O. 1072(I)/83, dated 21st November, 1983, reported as PTCL 1984 St. 93(i). Added by Notification No. 599(I)/80, dated 7th June, 1980.