S.R.O. 939(I)/97, dated 29th September, 1997

SROS: S.R.O. 939(I)/97, dated 29th September, 1997 S.R.O. 939(I)/97, dated 29th September, 1997:- In exercise of the powers conferred by clause(c) of section 21 of the Customs Act, 1969(IV of 1969), and in super-session of its Notification No. S.R.O. 816(I)/96, dated the 22nd September, 1996, the Central Board of Revenue is pleased to authorize repayment of customs-duties to the extent specified in column(3) 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:~ (i) The manufactured goods are exported out of Pakistan and an application for repayment of customs-duties is presented to the proper officer of Customs within two hundred and ten days of such exportation or within one hundred and eighty days from the date of realization of foreign exchange as shown on Bank Credit Advice issued in accordance with Annexure A to the State Bank of Pakistans Circular No. 64, dated the 25th August, 1993, or of the publication of this notification, whichever is later; and (ii) the exporter makes a declaration on the face of the original shipping bill or other export documents to the effect that he would claim repayment of the customs-duties paid on the imported raw materials used in the production or manufacture of the goods being exported. TABLE _______________________________________________________________ Raw materials Goods produced Extent of imported or manufactured repayment of customs-duties _______________________________________________________________ (1) (2) (3) _______________________________________________________________ 1. Dyes. 1. Bleached or dyed 6.5% of the 2. Acetic acid. waterproof or impregnated f.o.b. value. 3. Stearic acid. canvas, tarpaulins, tents, 4. Paraffin wax. complete in CKD condition, 5. Sodium sulphide. with or without bamboos, kit bags and aprons made of waterproof or impregnated canvas, cotton canvas 1. Paraffin wax. 2. Un-bleached or un-dyed 4.2% of the 2. Acetic acid. waterproof of impregnated f.o.b.…