CENTRAL BOARD OF REVENUE
S.R.O.1080(I)/2005.- In exercise of the powers conferred by section 219 of the Customs Act, 1969 (IV of 1969), the Central Board of Revenue is pleased to direct that blankets, tents and tarpaulins, falling under PCT headings 63.01 and 63.06 respectively of the First Schedule to the said Act, manufactured by the units operating under sub-chapter 7 of chapter XII Duty and Tax Remission for Export Rules and chapter XV Warehousing Rules of the Customs Rules, 2001, shall be deemed to have been exported if supplied for the earthquake victims subject to the following conditions, namely:-
(a) the supplies are made through the Federal Relief Commissioner or Provincial Relief Commissioners and a certificate to this effect is produced to the concerned Collector of Customs or the Collector of Sales Tax, as the case may be; and
(b) the supplies are made on the basis of FOB prices.
(Rozi Khan Burki)