(Customs)
ORDER
Dhaka, the 1st January, 1985
No. S.R.0. 2-1./85/897/Cus.—In exercise of the powers conferred by clause (c) of section 21 of the Customs Act, 1969 (1V of 1969), the National Board of Revenue is pleased to authorise repayment of Customs-duty in excess of 15% paid on raw materials imported by M/s. General Electric Manufacturing ' Plant, Chittagong and used in the manufacture of 3-phase and 1-phase Transformers, subject to the following conditions, namely:—
(a) that the manufacturer declares at the time of import of raw materials upon which repayment of Customs-duty shall be claimed on the body of the bills of entry submitted for clearance of such goods;
(b) that the manufacturer shall apply to the Directorate of Inspection and Training for determination of the amount of repayment of Customs-c duty per unit on the basis of quantum of imported raw materials used in the manufacture of 3~phase and l-phase transformers subject to the condition that 75% of the parts and components would be manufactured locally by the Company in both cases;
(c) that the manufacturer shall submit claim for repayment of duty as fixed by the Directorate of Inspection and Training along with a certificate of manufacturers to be issued by the Directorate of Inspection as proof of manufacture;
(d) that the manufacturer shall, within two years from the original date of payment of Customs-duty, submit the claim application, along with necessary certificates and copies of bills of entry in which proof of payment of duty has been recorded to the Collector, Customs House through whose jurisdiction the goods were initially imported;
(e) that the repayment shall be guided by rules framed for the purposes;
(t) that the audit of total amount of claim and repaid shall be carried out on annual basis by the Directorate of Inspection and Training and the Collector of Customs (Manors House, from which repayment ans been made and shall be reported. to the National Board of revenue;
(g) that the Director of Inspection and Training shall supervise the manufacturing process from time to time; and
(b) that the manufacturer shall provide transportation, accommodation and assistance as may be required by a supervisory officer in connection with the visit to the factory premises from time to time for the purpose of carrying out the provisions contained in this Order.
This Order supersedes No. SRO. 221—L/83/794/Cus., dated the 30th June, 1983.
M. S. I. CHOWDHURY
First Secretary (Customs).
[C. No. 10(14)Cus.l/ 82.]
