Repaymentof 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 45Notification No. S.R.O. 820(I)/88, dated 15th September, 1988.--In exercise of the power conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), and sub-section (2A) of section 27 of the Sales Tax Act, 1951 (III of 1951), and in supersession of its Notification No. SRO 1133(I)/80, dated the 12th November, 1980, the Central Board of Revenue is pleased to authorize 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 he would claim repayment of the customs duties and refund of sales tax paid on the imported raw materials used in the production or manufacture of the goods being exported; and the repayment of customs duties and refund of sales tax at the rate specified shall be allowed provided that the goods exported are manufactured with the same constituents on which the rate of repayment of customs duties and refund of sales tax is notified and the manufacturer-cum-exporter shall immediately intimate to the Collector of Customs (Preventive), Customs House, Karachi or concerned Collector of Central Excise and Land Customs;- any change in the price of the imported raw materials; any change in the composition of the manufactured goods to be exported; and use of any indigenous raw material in place of the imported raw materials TABLE Raw materials imported. | Goods produced or manufactured | Extent of repayment of customs duty | Extent of refund of sales tax (1) | (2) | (3) | (4) 1. Carbon steel 2. Trichloroethlene Titanine thinner Cellophane rolls. Cellophane sheets | 1. Shaving blades made of carbon steel | 9% of the f.o.b.values | 3% of the f.o.b.values 1. Stainless steel. 2. Trichloroethlene. 3. Titanine thinner 4. Cellophane rolls 5. Cellophane sheets | 2. Shaving blades made of stainless steel | 11% of the f.o.b.values | 4% of the f.o.b.values 45. Reported as PTCL 1989 St. 263