Repaymentof Customs Duty and Refund of Sales Tax on Export of Certain Readymade Garments

REPAYMENT OF CUSTOMS DUTY AND REFUND OF SALES TAX ON EXPORT OF CERTAIN READYMADE GARMENTS 65Notification No. S.R.O. 900(I)/88, dated 10th October, 1988.--In exercise of the power conferred by clause (c) 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. S.R.O.844(I)/88, dated the 25th September, 1988, the Central Board of Revenue is pleased to authorize 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 two hundred and ten 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 the customs duties and refund of sales tax paid on the imported raw materials used in the production or manufacture of the good 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 in case the exporter has already received repayment of customs duties and sales tax under any superseded Notification he shall be entitled only to get repayment of the difference of the amount to be repaid under this notification and the notification under which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 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. Chrometan powder. 2. Bleaching powder. 3. Grey M. Col. Olive G.G. | Dyed or printed readymade garments, bags, bed-sheets, pilocases made of cotton, aprons, scarves, dusters, handkerchieves, napkins, gloves, headgears, quiltcovers duret sets and mosquito nets.. | 8% of the f.o.b value | 2% of the f.o.b value 1. Bleaching powder 2. Hydrogen peroxide. 3. Sodium hydrosulphide | Bleached cloth bedsheets pillow cases, garments, bags, aprons, scarves, dusters, handkerchieves, napkins, gloves and headgears | 2% of the f.o.b value | 0.35% of the f.o.b value This notification shall be effective w.e.f. 25th September, 1988. 65. Reported as PTCL 1989, St. 35.