Repayment of Customs-duties and Refund of Sales Tax on Export of Tin Containers

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF TIN CONTAINERS Notification No. S.R.O.612(I)/80, dated 10th June, 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 Notifications and Orders in respect of repayment of customs-duties and refund of sales tax on the subject, 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 the would claim repayment of the customs-duties and refund of sales tax paid on the imported raw materials used in the production of foods being exported. In case the exporter has already received repayment of customs-duties and sales tax under any superseded Notification he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification and the Notification under which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. 6[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. Tin plates electrolytic. | Tin containers (all sizes). | 15.00% of the f.o.b. value. | 3.00% of the f.o.b. value.] 2. Tin plate waste, sizes 20" * 28" and larger. Table substituted by Notification No. .S.R.O. 1102(i)/83, dated 27th November, 1983, reported as PTCL 1983 St. 134(ii).