Section 37: Drawback on goods used in the manufacture of goods which are exported

37. Drawback on goods used in the manufacture of goods which are exported.- Where it appears to the Board that in respect of goods of any class or description manufactured in Pakistan and exported to any place outside Pakistan, a drawback of customs-duties should be allowed on any imported goods of a class or description used in the manufacture of such exported goods, the Board may, by notification in the official Gazette, direct that drawback shall be allowed in respect of such imported goods to such extent and subject to such condition as may be provided in the rules.

Effective date: 1969-03-03

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