Repayment of Customs-duties and Refund of Sales Tax on Export of Chat Masala Powder Etc.

REPAYMENT OF CUSTOMS-DUTIES AND REFUND OF SALES TAX ON EXPORT OF CHAT MASALA POWDER ECT. Notification No. S.R.O. 926(I)/81, dated 23rd August, 1981.--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 Raw materials imported | Goods produced or manufactured | Extent of repayment of customs-duties | Extent of refund of sales tax (1) | (2) | (3) | (4) 1. Black pepper. | Chat masala powder, curry powder and garam masala powder. | 6% of the f.o.b. value. | 2% of the f.o.b. value. 2. Bay leaf 3. Ginger 4. Cinamen 5. Clove 6. Large cardamom 7. Coated card board 8. Printing Ink 9. Polythene 10. Small cardamom 11. Nutmeg 12. Mace 1. Black Pepper | Black pepper powder | 12% of the f.o.b. value | 5% of the f.o.b. value 26 [1.Dry Ginger. | Shami kabab masala powder | 4.5% of the f.o.b. value | 1.50% of the f.o.b. value 2. Bay leaf (Tejpat). 3.Cinamon (cassia whole). 4. Cloves 5. Black pepper 6. Big cardamoms. 2. Dry ginger | Ginger powder. | 15% of the f.o.b. value. | 1.50% of the f.o.b. value] 2. The repayment of Customs-duties and refund of sales tax authorised by this Notification shall be admissible in respect of the goods exported on or after 22nd February, 1981. Added by Notification No. S.R.O. 820(I)/84, dated 26th September, 1984, reported as PTCL, 1985 St. 32.