Repayment of Customs Duty and Refund of Sales Tax on Export of Certain Goods

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF CERTAIN GOODS 56Notification No. S.R.O. 640(I)/83, dated 18th June, 1983.--In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), 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. 762(I)82, dated the 15th August, 1982, 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; 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being exported ; and in case the exporter has already received repayment of customs-duties and sales tax under any superseded Notification, he shall be entitled only to get repayment of the difference of the amount to be repaid under this Notification and the Notification under which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. TABLE Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) Per 50 kg Per 50 kg 1. Coca beans. | Hard boiled candies (as sorted flavours including 1lacks Mentholated drops. | Rs. 390.00 | Rs. 30.00 2. Milk powder. 3. Milk acid. 4. Flavouring essences. 5. Gelatine powder. 6. PVC/Viscose films. 7. Cellophene films plain. 8. Soya lecethine. 9. Vanaline. 10. Bees wax. 11. Essential oil. 12. Food colours. 13. Sugar. 1. Cocoa beans. | Toffees and chocolates without flour- (assorted flavours). | Rs. 304.50 | Rs. 70.50 2. Milk powder. 3. Flavouring essence. 4. Toffee wrappers. 5. Wax papers. 6. Lecthine. 7. Vanaline. 8. Essential oil. 9. Bees wax. 10. Food colours. 11. Citric acid. 12. Sugar. 1. Colours. | Bubble gum. | Rs. 581.00 | 121.00 2. Plastic wrapping. 3. Wrappers. 4. Gum base. 5. Flavours. 56. Reported as PTCL 1983 St. 705(iii).