Repayment of Customs-duties and Refund of Sales Tax on Export of Electric Lamps

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF ELECTRIC LAMPS 9Notification No. S.R.O. 454(I)/83, dated 4th May, 1983.-- 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), 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; 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 customs-duties and refund of sales tax paid on the imported raw materials used in the production of goods being exported. TABLE S. NO. | Raw materials imported | Goods produced or manufactured | Extent of repayment of customs duties | Extend of refund of sales tax (1) | (2) | (3) | (4) | (5) 1 | Filaments 25 watts/40 watts/60 watts/100 watts | Electric lamps 25 watts/40 watts/60 watts/60 watts/100watts | 21.00% of the f.o.b. value | 3.36% of the f.o.b. value 2 | Lead-in-wire 06 ND 28 3 | Lead-in-wire 06 ND 13 4 | Brass caps. 5 | Lead glass exhaust tube 6 | Lead glass flange tube. 7 | Caping cement. 8 | Phosphorus getter 9 | Stamping paste. 10 | Soldering wire 11 | Soldering water 12 | Molyodenum wire. 13 | Argon/nitrogen mixture 9. Reported as PTCL 1983 St. 638.