GOVERNMENT OF PAKISTAN

MINISTRY OF FINANCE AND ECONOMIC AFFAIRS

CENTRAL BOARD OF REVENUE

Islamabad,the 14th June,1995.

NOTIFICATION

( CUSTOMS )

S.R.O.500(I)/95.- In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (IV of 1969) and in supersession of its Notification No. S.R.O.500(I)/94, dated the 9th June, 1994, the Central Board of Revenue is pleased to authorized the repayment of customs duties paid on the importation of materials and components used in the manufacture of goods suplied to the industrial units or consumers in areas, or to the projects and agencies entitled to concessionary imports from so much of customs duties as are in excess of the said concessions subject to the following conditions, namely:-

(i) the manufacturer shall obtain a certificate fromt he Chief, Survey and Rebate, Central Board of Revenue, as to the quantum of duties and taxes paid on import of materials and components used in the manufacture of goods being supplied to the areas, projects and agencies specified by the Government of Paksitan through gazette notification envisaging concessions for such area, projects and agencies.

(ii) the manufacturer shall produce a certificate from concessionaire unit or agency duly countersigned by the Assistant Collector of Customs, Central Excise and Sales Tax, in whose jurisdiction such unit or agency is located, to the effect that the siad unit or agency has received the goods; and

(iii) the manufacturer shall make an application for repayment of customs-duties to the Collector of Customs in whose jurisdiction the manufacturer's unit is located within thirty days of the receipt of goods by the concessionaire unit or agency in the manner the duty drawback is claimed for the exported goods.

( Riaz Husain Naqvi )

Additional Secretary

[C.No.6(22)/94-CB]

As amended

S.R.O.392(I)/96, - dated 13.06.1996