Repayment of Customs-duties and Refund of Sales Tax on Export of Certain Goods Manufactured in Pakis

REPAYMENT OF CUSTOMS DUTIES AND REFUND OF SALES TAX ON EXPORT OF CERTAIN GOODS MANUFACTURED IN PAKISTAN 40Notification No. S.R.O. 930(I)/86, dated 7th October, 1986.--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 its Notification No. S.R.O. 120(I)/81, dated the 12th February, 1981, 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 important 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 custom-duties and refund of sales tax in 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 the 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. Dyes | Bleached or dyed waterproof canvas. tarpaulins, tents, complete or in CKD condition, with or without bamboos kit bags and aprons made of waterproof canvas, cotton canvas waterproof dyed bags. | 12.26% of the f.o.b. value. | 0.90% of the f.o.b. value. 2. Acetic acid. 3. Stearic acid. 4. Paraffin wax. 5. Sodium sulphide. 1. Acetic acid. | Unbleached or undyed grey waterproof canvas tarpaulins and tents, complete or in CKD condition, with or without bamboos, kit bags and aprons made of waterproof canvas. | 5.21% of the f.o.b value. | 0.90% of the f.o.b. value. 2. Stearic acid. 3. Paraffin wax. 4. Liquid amonia.. 5. Copper nepthante/actate. 1. Bamboos. | Bamboos and bamboo sticks used in the non-waterproof tents. | 1% of the f.o.b. value | - 1. Dyes (Indenthrine). | Dyed and waterproof camping tents fitted with imported aluminium or polyester zipper and fire retardent floor sheet, with or without aluminium poles, bamboos and kit bags. | 25% of the f.o.b. value. | 25% of the f.o.b. value 2. Paraffin wax 3. Stearic acid. 4. Aluminium stearate. 5. Fire retardent sheet. 6. Zipper (Aluminium or polyester). 7. Aluminium poles. 1. Sulpher black BR. | Non-waterproof tents with inner dyed lining with or without bamboos and kit bags. | 2.5% of the f.o.b. value | 0.08% of the f.o.b. value. 2. Sulpher olive GCO. 3. Sodium sulphide. 4. Potasium bicromate 5. Acetic acid. 1. Dyes. | Dyed and bleached or dyed, non-waterproof canvas tarpaulins, tents, complete or in CKD condition with and without bamboos, kit bags and aprons made of non-waterproof canvas. | 7.05% of the f.o.b. value | 0.90% of the f.o.b. value 2. Acetic acid 3. Sodium sulphide 1. Yellow dye. | (i) Cotton webbing sets (dyed) consisting of belts, braces (left and right), bracelets, aluminium water bottle pouch, back bags complete; canvas pouch for magazine, web back; and | 3.46% of the f.o.b. value. | - 2. Blue dye. 3. Orange dye. 4. Chysophenine g. 250% fluffy. 5. Caustic soda. 6. Acetic acid. (ii) Web back. 40. Reported as PTCL 1987 St. 90(iii).