Islamabad, the 22nd March, 1999.

NOTIFICATION
(CUSTOMS)

S.R.O. 172(I)/99.-- 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 Schedules below paid on the importation of the raw materials specified in column (1) of those Schedules 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 the current directive of the State Bank of Pakistan; and

(ii) the exporter makes a declaration on the face of the original shipping bill and on 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.

2. The repayment of customs-duties authorized by this notification shall be admissible in respect of the goods exported on or after the 1st April, 1999.

Explanation.-- For the purpose of the items in column (2) above-,

(i) a fabric or made-up shall been titled for drawback of customs duty for item number 6 in column (2) of the above Schedule if yarn dyed pattern or dyeing or printing or printing over-dyed portion of fabrics or made-ups cumulatively exceeds 25 per cent of the total surface area of fabrics, or made-ups as the case may be, and ranges upto thirty per cent thereof:

Provided that if yarn-dyed pattern or dyeing or printing or printing over-dyed portion is more than thirty per cent of total surface area of fabrics or made-ups, it shall be treated as dyed or printed item numbers 3, 4 or 5 in column (2) of the said Schedule; and

(ii) the fabrics, garments and made-ups printed with white colour shall be treated as printed goods subject to the condition (i) above.

[F. No.3(134)Rebate/97]


SCHEDULE -- II

SCHEDULE -- III

[F. No. 3(135)Rebate/97]

SCHEDULED -- V

Note:- (i) towels include terry towels, terry woven bath-mats, terry ahram towels, terry hand towels, terry bar mops, bathrobe, terry face towels, terry shop towels, terry fish towels, terry kitchen towels, terry gloves, terry pillows covers, terry cover lets, terry garments and fabrics, terry over locked towels, terry institutional towels, and terry massage towels; and

(ii) the word "terry" means pile fabrics with the loops uncut.

[F. No. 3(136)Rebate/97]

SCHEDULE -- VI

[F. No.3(138)/Rebate/97]

SCHEDULE -- VII

[F. No. 3(139)Rebate/97]