GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACHI.

No. SI/MISC/06/91-COLL(EXPORTS)                                        Dated 25-10-1993

PUBLIC NOTICE NO. 20/1993 (EXPORTS)

SUB:    ADMISSIBILITY OF DUTY DRAWBACK ON EXPORT OF CRICKET BALLS UNDER NOTIFICATION SRO 281 (l)/89 DATED 30.03.1989

A question has arisen regarding applicability of duty drawback on Cricket Balls under notification SRO 281 (l)/88 Dated 30.03.1989.

2.         Central board of Revenue vide its letters No 2(48)SS(CR-lll)/79 dated 19.05.1993 has clarified that Cricket Balls are not covered under SRO .281 (l)/89 dated 30.03.1989 and as such duty drawback is not applicable thereon. However inspite of this categorical clarification by the Board, certain doubts still exists in the minds of exporters, clearing agents and customs staff regarding admissibility of duty drawback on Cricket Balls under SRO 281(l)/1989dated 30.03.1989.

3.         It is reiterated that Cricket Ball are not covered under SRO281(l)/89 for duty drawback. The relevant portion of Board’s letter highlighting this decision is reproduced below.

“The issue has been examined in CBR and it has been observed that Cricket Balls are not mentioned in column (1) of table to the Notification No.SRO 281(l)/1989 dated 30.03.1989and therefore rebate is not admissible on export of Cricket Balls,”

Signed by

 (SHAHID AHMED)

COLLECTOR

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