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<title>S.R.O.267 (I)/2002</title>
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<h1 style="margin-left:2.0in;text-indent:-9.0pt" align="left"><font size="2" face="Tahoma">
GOVERNMENT OF PAKISTAN</font></h1>
<p class="MsoNormal" align="center" style="text-align:center"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><b style="mso-bidi-font-weight:
normal">MIN</b><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt">I</b><b style="mso-bidi-font-weight:
normal">STRY OF FINANCE, ECONOMIC AFFAIRS<o:p>
</o:p>
</b></font></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">STATISTICS
AND REVENUE<o:p>
</o:p>
</font></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">(REVENUE
DIVISION)<o:p>
</o:p>
</font></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">*****<o:p>
</o:p></font></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><br>
<span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt"><font color="#0000FF">Amended
vide SRO <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro326st.htm">SRO 326(I)/2002</a></font></b><b style="mso-bidi-font-weight:
normal">
</b>
</font></span></p>
<p class="MsoNormal" align="center" style="text-align:center">
<span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><b style="mso-bidi-font-weight: normal; mso-bidi-font-size: 10.0pt">Rescinded
vide SRO <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro345st.htm">SRO 345(I)/2002</a></b><b style="mso-bidi-font-weight:
normal">
</b>
</font></span></p>
<h2 align="right"><span style="text-decoration:none;text-underline:none"><span style="mso-tab-count:2"><font size="2" face="Tahoma">
</font></span><font size="2" face="Tahoma"><span style="mso-tab-count:
2">
</span><span style="mso-tab-count:2">
</span><span style="mso-tab-count:1">
</span><span style="mso-spacerun:
yes"> </span>Islamabad,
the 15<sup>th</sup> May, 2002<o:p>
</o:p>
</font></span></h2>
<h2 align="center" style="text-align:center"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></h2>
<h2 align="center" style="text-align:center"><font size="2" face="Tahoma">NOTIFICATION</font></h2>
<p class="MsoNormal" align="center" style="text-align:center"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">(SALES
TAX)</font></span><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoBodyText2"><font size="2" face="Tahoma"><b>S.R.O.267 (I)/2002</b>.-<span style="mso-tab-count:1">
</span>In exercise of the power conferred by section 61 of the Sales Tax Act,
1990, the Central Board of Revenue is pleased to authorize repayment of tax to
the extent specified in column (3) of the table below, paid on the raw materials
specified in column (1) of the said table and used in the production or
manufacture of goods specified in column (2) thereof, subject to the following
conditions, namely:-</font></p>
<p class="MsoBodyText2"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyText2" style="margin-left:1.5in;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma">a)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>the goods have been manufactured according to the formula duly furnished
to the Central Board of Revenue showing the quantity of various raw material
specified in column (1) of the said table and used in the production or
manufacture of the goods specified on column (2) thereof;</font></p>
<p class="MsoBodyText2" style="margin-left:1.5in;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma"><b>b)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></b>the manufacture maintains proper record of raw materials purchased on
payment of sales tax and the goods manufactured in accordance with the formula
referred to in sub paragraph (i) and produces, on demands, such records and
other evidence as may be required by the Central Board of Revenue to satisfy
itself that the imported raw materials cleared from customs control or purchased
locally of the sales tax have been used in accordance with the formula;<b><o:p>
</o:p>
</b></font></p>
<p class="MsoBodyText2" style="margin-left:1.5in;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma"><b>c)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></b>the manufactured goods are exported out of Pakistan and an
application for repayment of sales tax is presented to the proper officer of
Customs within two hundred and ten days of such exportation or of the
publication of this notification whichever is later;<b><o:p>
</o:p>
</b></font></p>
<p class="MsoBodyText2" style="margin-left:1.5in;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma"><b>d)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></b>the exporter makers a declaration on the face of the original
shipping bill or other export documents to the effect that he would claim
repayment of sales tax paid on raw materials used in the production or
manufacture of the goods being exported;<b><o:p>
</o:p>
</b></font></p>
<p class="MsoBodyText2" style="margin-left:1.5in;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma"><b>e)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></b>the payment of sales tax at the rate specified shall allowed provided
that the goods exported are manufactured with the same constituents on which the
rate of repayment is notified and the manufacturer-cum-exporter shall
immediately intimated to the Central Board of Revenue:- <b><o:p>
</o:p>
</b></font></p>
<p class="MsoBodyText2" style="margin-left:153.0pt;text-indent:-.5in;mso-list:
l2 level3 lfo10;tab-stops:list 153.0pt"><font size="2" face="Tahoma">(i)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>any change in the price of the raw materials;</font></p>
<p class="MsoBodyText2" style="margin-left:153.0pt;text-indent:-.5in;mso-list:
l2 level3 lfo10;tab-stops:list 153.0pt"><font size="2" face="Tahoma"><b>(ii)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></b>any change in the composition of the manufactures goods to be
exported; and<b><o:p>
</o:p>
</b></font></p>
<p class="MsoBodyText2" style="margin-left:153.0pt;text-indent:-.5in;mso-list:
l2 level3 lfo10;tab-stops:list 153.0pt"><font size="2" face="Tahoma">(iii)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>use of any raw material in place of the sales tax paid raw materials;</font></p>
<h1 style="margin-left:1.5in;text-align:justify;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><font size="2" face="Tahoma"><span style="font-weight:normal;mso-bidi-font-weight:bold">f)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></span><span style="font-weight:normal;mso-bidi-font-weight:
bold">the goods are exported in accordance with the Export Policy Procedures
Order, 2000; and<o:p>
</o:p>
</span></font></h1>
<h1 style="text-align:justify"><span style="font-weight:normal;mso-bidi-font-weight:
bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></h1>
<h1 style="margin-left:1.5in;text-align:justify;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in"><span style="font-weight:normal;mso-bidi-font-weight:bold"><font size="2" face="Tahoma">g)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></font></span><font size="2" face="Tahoma"><span style="font-weight:normal;mso-bidi-font-weight:
bold">the exporter or manufacturer has not claimed any adjustment of input tax
paid on the raw materials against the output tax payable at the time of
manufacturing of any finished product and the applicant produces a certificate
to that effect issued by the Assistant Collector (Sales Tax) in whose
jurisdiction the subject goods were manufactured.</span></font><span style="font-weight:normal;mso-bidi-font-weight:
bold"><font size="2" face="Tahoma"><o:p>
</o:p>
</font></span></h1>
<h1 style="margin-left:1.5in;text-align:justify;text-indent:-1.0in;mso-list:
l2 level1 lfo10;tab-stops:list 1.5in">
<u><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt">TABLE</span></font></u><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt; font-weight: normal; mso-bidi-font-weight: bold"><o:p>
</o:p>
</span></font></h1>
<p class="MsoNormal" style="text-align:justify"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<table border="1" cellspacing="0" cellpadding="0" style="border-collapse:collapse;
border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0in 5.4pt 0in 5.4pt">
<tbody><tr>
<td width="197" valign="top" style="width:2.05in;border:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">Raw
materials<o:p>
</o:p>
</font></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">Imported/consumed
<o:p>
</o:p>
</font></span></b></p>
</td>
<td width="197" valign="top" style="width:2.05in;border:solid windowtext .5pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">Goods
produced or manufactured <o:p>
</o:p>
</font></span></b></p>
</td>
<td width="197" valign="top" style="width:2.05in;border:solid windowtext .5pt;
border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">Extent
of repayment of sales tax per metric ton<o:p>
</o:p>
</font></span></b></p>
</td>
</tr>
<tr>
<td width="197" valign="top" style="width:2.05in;border:solid windowtext .5pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">(1)<o:p>
</o:p>
</font></span></b></p>
</td>
<td width="197" valign="top" style="width:2.05in;border-top:none;border-left:
none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">(2)<o:p>
</o:p>
</font></span></b></p>
</td>
<td width="197" valign="top" style="width:2.05in;border-top:none;border-left:
none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">(3)<o:p>
</o:p>
</font></span></b></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal" style="text-align:justify"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">1.<span style="mso-tab-count:1">
</span>RBD palm oil/ RBD <span style="mso-tab-count:1"> </span><span style="mso-tab-count:
1"> </span>1.<span style="mso-spacerun: yes">
</span>Vegetable Ghee<span style="mso-tab-count:1">
</span>Rs. 4000<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><span style="mso-tab-count:1">
</span>Palm olein/Soya <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">beab
oil/or mixture <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">of
these oils <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">2.<span style="mso-tab-count:1">
</span>BP flavour<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">3.<span style="mso-tab-count:1">
</span>Vitamin AD 3<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">4.<span style="mso-tab-count:1">
</span>Nickel caralyst<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">5.<span style="mso-tab-count:1">
</span>Sodium methyate<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">6.<span style="mso-tab-count:1">
</span>Bleaching earth<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">7.<span style="mso-tab-count:1">
</span>Caustic Soda<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">8.<span style="mso-tab-count:1">
</span>Sea salt<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">9.<span style="mso-tab-count:1">
</span>Sulphonic acid<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">10.<span style="mso-tab-count:1">
</span>Phosporic acid<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">1.<span style="mso-tab-count:1">
</span>Sun Flower oil/Canola oil/<span style="mso-tab-count:1">
</span>Cooking oil<span style="mso-tab-count:1">
</span>Rs. 130<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><span style="mso-tab-count:1">
</span>Corn oil/Cottonseed oil<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">2.<span style="mso-tab-count:1">
</span>BP flavour<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:3.0in;text-align:justify;text-indent:
-3.0in;mso-list:l7 level2 lfo7;tab-stops:list .5in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">3.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Vitamin AD 3 <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">4.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Bleaching earth <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">5.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Caustic Soda<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">6.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Sea salt<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">7.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Sulphonic acid</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">8.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Citric acid<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">9.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>Phosphoric acid<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:4.5pt;text-align:justify;text-indent:
-4.5pt;mso-list:l7 level2 lfo7;tab-stops:list 0in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">10.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>TBHQ Food Grade<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">Chemical
(Antioxdant)<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-1.0in;mso-list:l4 level1 lfo9;tab-stops:list 1.25in"><font size="2" face="Tahoma" color="#0000FF"><span style="line-height: 150%">2.<span style="mso-tab-count: 1">
</span>The repayment of sales tax under this notification shall be admissible on
export to Afghanistan or to any other country through land route subject to the
condition that the packages or retail packing shall prominently and indelibly be
marked with the expression �For Export Only�, and in case of international
donor agencies �For Export only � supply for aid to Afghanistan� (Insignia
of the organization) � not for sale in Pakistan.</span></font><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt">
</span></font></p>
<p class="MsoNormal" style="margin-left:.25in;text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-1.0in;mso-list:l4 level1 lfo9;tab-stops:list 1.25in"><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt">3.<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></span></font></b><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt">This
notification shall take effect from 17<sup>th</sup> January, 2002.<o:p>
</o:p>
</span></font></p>
<p class="MsoNormal" style="text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:.25in;text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">_____________________________________________________________________<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:.25in;text-align:justify"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma">[File
No.2(4)STP/99(Pt)]</font></span><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" align="right" style="margin-left: .25in"><span style="mso-bidi-font-size: 10.0pt"><font size="2" face="Tahoma"><b>(FALAK
SHER)<o:p>
</o:p>
</b></font></span></p>
<p align="right"><font size="2" face="Tahoma"><span style="mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><b>Member
(Sales Tax)</b></span></font>
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