Repayment of Customs-duties and Refund of Sales Tax on Export of Match/boxes (wax Coated Paper Match

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF MATCH/BOXES (WAX COATED PAPER MATCHES) Notification No. S.R.O. 176(I)81, dated 23rd March, 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. 274(I)79, dated 24th March, 1979, and S.R.O. 562(I)./79, dated the 31st May, 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 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of goods being exported ; and in case the exporter has already received repayment of customs-duties under any superseded Notification, he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification and the Notification under which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 and refund, as the case may be. 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. Kraft paper | Match boxed (was coated paper matches). | 25% of the f.o.b. value | 8% of the f.o.b. value 2. Duplex board 3. Parafin was. 4. Glue. 5. Potassium chlorate 6. Sulpher. 17 [1. Duplex board | Match boxed (wood splint matches). | 10% of the f.o.b. value | 2.5% of the f.o.b value] 2. Glue 3. Potassium chlorate 4. Sulpher. 5. Red phosphorus Added by Notification No. S.R.O 42(I)/82, dated 19th January, 1982, reported as PTCL 1983 St. 179(ii).