(CENTRAL EXCISE) SRO 502(I)/2004

Text of (CENTRAL EXCISE) SRO 502(I)/2004.

GOVERNMENT OF PAKISTAN
Revenue Division,
Central Board of Revenue
(Central Excise Wing)

C.No.1(1)-CEB/04 Islamabad, the 12th June, 2004

NOTIFICATION
(CENTRAL EXCISE)
SRO 502(I)/2004. In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), read with sub-section (2) of section 4 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No.SRO 333(I)/2002, dated the 15th June, 2002, namely:
In the aforesaid Notification;
(A) in Table-I, in column (1);
(1) before heading 1701.1100 and the entries relating thereto in columns (2), (3) and (4), the following new headings and sub-headings and the entries relating thereto in columns (2), (3) and (4) shall be added, namely:

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"15.07        Edible oil            Fifteen per     Fifteen per cent

15.08 15.09                         cent ad val               ad val

15.10

15.11

15.12

15.13

15.14

15.15 15.16

15.17 15.18

Respective    Vegetable ghee and    Fifteen per     Fifteen per cent

headings      cooking oil           cent ad val             ad val";

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(2) heading and sub-heading numbers 20.09, Respective headings, 2106.9020, 2106.9090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(3) heading number 2202.1090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(4) entry under heading "Beverages" in column (2), appearing after the entry relating to heading number 2202.1090, and the entries relating thereto in columns (3) and (4) shall be omitted;
(5) against heading number 24.02, in column (2);
(i) for clauses (i), (ii) and (iii) and the entries relating thereto in column (3);
the following new clauses shall be substituted, namely:

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(i)   If retail price of locally produced      Sixty-three per cent of

      cigarettes exceeds twelve rupees                the retail price

      per ten cigarettes.

(ii)  If retail price of locally produced        Two rupees and twenty

      cigarettes exceeds five rupees and           seven paisa per ten

      thirty-two paisa per ten cigarettes   cigarettes plus sixty-nine

      but does not exceed twelve rupees       per cent per incremental

      per ten cigarettes.                        rupee or part thereof

(iii) If retail price of locally produced       Two rupees and twenty-

      cigarettes does not exceed five              seven paisa per ten

      rupees and thirty-two paisa per ten                cigarettes.";

      cigarettes.

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(ii) after clause (ix) and the entries relating thereto in columns (3) and (4),
the following new clauses and the entries relating thereto in columns (3);
and (4) shall be inserted, namely:

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"(x)  If manufactured from       The difference              Not

      excise duty paid un-       between the       applicable.";

      manufactured tobacco.      excise duty

      unmanufactured tobacco     paid on

                                 and that payable

                                 on the finished

                                 cigarettes.

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(6) against sub-heading 2523.1000, in column (2), after the entry, appearing under
heading "Clinker", the following explanation shall be inserted, namely:
"Explanation.-In case of use of clinker in the same cement factory, fulfillment of conditions laid down in Chapter X of the Central Excise Rules, 1944, shall not be required."
(7) against heading number 2710.1992, in column (4), for the word "Fifty" the word "Twenty-five" shall be substituted;
(8) heading and sub-heading numbers 32.08, 32.09, 32.10, 3210.0020, 3211.0000 and Respective headings and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(B) in Table-II, in column (1);
(1) before heading number 98.03 and the entries relating thereto in column (2) and (3), the following heading numbers and the entries relating thereto in column (2) and (3) shall be added, namely:

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"9802.3000     Advertisement on closed circuit T.V.      Fifteen per cent of

                                                                the charges.

9802.5000      Advertisements on cable T.V. network.     Fifteen per cent of

                                                              the charges.";

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(2) after heading number 9804.1000 and the entries relating thereto in
column (2) and (3), the following heading number and the entries relating
thereto in column (2) and (3) shall be inserted, namely:

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"9805.1000     Shipping agents.                          Fifteen per cent of

                                                             the charges.";

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(NASEER AHMAD)
Additional Secretary
Copyright Business Recorder, 2004