GOVERNMENT OF PAKISTAN

CENTRAL BOARD OF REVENUE

*****

 971110

 

 

NOTIFICATION

(CUSTOMS STANDARD)

 

 

                        S.R.O. 1225(I)/1997.— In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), 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 Pakistan’s Circular No.64, dated the 25^th August, 1993, or of the publication of this notification, whichever is later;

 

(ii)                 The manufacture-cum-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;

 

(iii)                The manufacturer-cum-exporter shall produce a certificate from Pakistan Sugar Mills Association (PSMA) duly authenticated by an officer not less than the rank of an Assistant Collector of Central Excise certifying the quantities of sugar to be exported against each shipping bill and that the sugar has been cleared in accordance with the procedure laid-down in the Central Excise Rules, 1944; and

 

(iv)                The repayment of customs-duties authorized by this notification shall be admissible in respect of exports to all countries except exports by land routes to Afghanistan and Central Asian Republics.

 

 

T A B L E

Raw materials imported.	Goods produced or manufactured.	Extent of repayment of customs–duties.
(1)	(2)	(3)
1.       Chemicals. 2.       Packing materials all sorts.	Sugar.	Rs.69/- per metric ton.

            2.         The repayment of customs-duties authorized by this Notification shall be admissible in respect of goods exported on or after the 10^th December, 1997.

 

[C.No.3(196)Rebate/97.]

 

(Muhammad Saeed)

Chief (Survey & Rebate)

 

Amended vide SRO 380(I)/2000 dated 17.06.2000.