Repayment of Customs-duties and Refund of Sales Tax on Export of Domestic Sewing Mahcine Etc.

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF DOMESTIC SEWING MACHINE ETC. Notification No. S.R.O. 159(I)81, dated 23rd February, 1981.--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. 894(I)77, dated 26th September, 1977, and S.R.O. 1139(I)./77, dated the 5th December, 1977 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 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 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of goods being exported ; and in case the exporter has already received repayment of customs-duties under any superseded Notification, he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification and the Notification under which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 and refund authorised by this Notification shall be admissible in respect of the goods exported on or after 24th February, 1980. TABLE Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) Rs. Per Price Rs. Per Price 1. 2020 Needles. | Domestic sewing machine complete or in CKD condition. | 13 [46.60] | 14 [12.89] 2. 591 S.B CTR. Screw 3. 15278 SBCT, Spring. 4. 2518 Bobbin 5. 15338-002 S.R. Slide. Complete 154866/45321. 6. P. Foot 7. 000071/S Shuttle drive 8. 503030 F.L.S.S.Driver 9. 546268-902 T.T.U.S.P. Collar 10. 547152 T.T.U.S.P. Guard 11. 547152/-701 T. Indicator 12. 549854-701 T. Indicator flange. 13. Steel bar of various sized of 43.4 M/N 14. Steel strips. 1. 581-806 Shuttle bobbin case | Zig Zag type domestic sewing machine, complete or in CKD condition. | 15 [127.70] | 16 [42.97] 2. Tension regulating screw. 3. 15278 SBCT Spring 4. 2517 Shuttle bobbin 5. 155338 Shuttle race slide comp 6. 154849 Asc. Slide Block 7. 319713 Control penel 8. 000071/s Shuttle drive 9. 540958 As Spiral gear 10. 540967 BACL F.F. Holder 11. 540977 Feed dog. 12. 540980 NBV Bracket. 13. 540982 N.B. Cam. Stud 14. 540985 BBDA. Slide 15. 540988 NBVC. GP plate 16. 540988 NBPLEG Hoder 17. 540994 NBVC Gear complete 18. 541001presser foot complete 19. 546268-902 (546389) IT.S.P. Collar. 20. 546960 trade mark complete 21.547152 TTST Guard 22. 549857-616 Tension indicator 23. 549858-616 T. Ind. Flange. 24.151 Needle. 25. 161307 Needle threader 26. 16171 Hammer foot 27. Steel bar 28.Steel stripe 29. Pig Iron. 30. Shuttle hook. 31. Face plate with arm side cover 32. Bobbin winder complete 33. Oscillating rock shaft. 1. Steel bar, size 6 mm/ 15/64" for B.D.R.H.S and connecting red. | Sewing machine stands and stand parts | 14.81 | - 2. Steel bar, size 16 mm/5/8" for connecting red hinge. 3. Steel bar, size 11mm/11.2 mm for band wheel shaft. 4. Steel bar, size 12.7 mm/1/2" for connecting red hinge stud. 5. Steel bar, size 9.5/9.6 mm for connecting red nut. 6. Pig iron (C.I. Parts)-- i- Ex.-01 Band Wheel ii-Exp-02 Tradle. iii-Exp-03 Trade; support. iv- Export-163L left leg. v- Export 163R right leg. vi- Exp-164 Brace. vii- 25068 Legroller 1. Steel strips | Hand attachment part for domestic sewing machine. | 0.35 | - 2. Steel bars. Substituted for "25.00" by Notification No. S.R.O. 1095(I)/84, dated 18the December 1984, reported as PTCL 1985 St 565(ii) w.e.f. dated 140th April, 1983. Prior to this the figure was substituted for "32.64" by Notification No. S.R.O. 730(I)/84, dated 21st August, 1984, reported as PTCL 1984 St. 751(iii). Substituted "9.00" by Notification No. S.R.O 1095(i)/84, dated 18th December 1984, reported as PTCL 1985St. 565(ii) w.e.f. 10th April 1983. Prior to this the figure was substituted for "8.53" by Notification No. S.R.O. 730(I)/84, dated 21st August, 1984, reported as PTCL 1984 St. 751(iii). Substituted for "85.00" by Notification No. S.R.O 1095(i)/84, dated 18th December 1984, reported as PTCL 1985 St. 565(ii) w.e.f. dated 10th April, 1983. Prior to this, the figure was substituted for "90.97" by Notification No. S.R.O 730(I)/84, dated 21st August, 1984 reported as PTCL 1984 St. 751(iii). Substituted for "35.00" by Notification No. S.R.O 1095(I)84, dated 18th December , 1984, reported as PTCL 1985 St. 5656(ii) w.e.f. dated 10th April, 1983. Prior to this the figure was substituted for "32.43" by Notification No. S.R.O. 730(I)/84, dated 21st August, 1984, reported as PTCL 1984 St. 751(iii).