Text of (CENTRAL EXCISE) SRO 503(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 503(I)/2004. In exercise of the powers conferred by the third proviso to subsection (1) of section 3 of the Central Excises Act, 1944 (I of 1944), and in super-session of its Notification No SRO 617(I)/2000, dated the 2nd September, 2000, the Federal Government is pleased to specify the excisable goods, as given in Table I and services, as given in Table II, below on which central excise duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of said Act and the rules made and notifications, orders and instructions issued thereunder shall, so far as may be with necessary modifications, apply, namely:
TABLE I

=======================================================
Heading/sub-                      Description of goods.
heading number.
=======================================================
(1)                                                 (2)
-------------------------------------------------------
15.07           Edible oil
15.08
15.09
15.10
15.11
15.12
15.13
15.14
15.15
15.16
15.17
15.18
Respective      Vegetable ghee and cooking oil.
headings.
=======================================================

TABLE II

=======================================================
Heading/sub-                      Description of goods.
heading number.
=======================================================
(1)                                                 (2)
-------------------------------------------------------
9802.3000           Advertisement on closed circuit T.V
9802.5000          Advertisements on cable T.V. network
98.03                      Facilities for inland travel
9803.1000                                 Travel by air
9803.2010            Travel by train in air-conditioned
                                          Sleeper Class
9803.2020            Travel by train in air-conditioned
                                 Parlour Class (Sitter)
9803.2030        Travel by train in First Class Sleeper
9804.1000                      Carriage of goods by air
98.05                     Services provided or rendered
                     by persons authrorised to transact
                           business on behalf of others
9805.1000                               Shipping agents
98.12                     Services provided or rendered
                by persons engaged in telecommunication
                          work in respect of telephone,
                    telegraph, telex, telefax and alike
9812.1000                                     Telephone
9812.2000                                     Telegraph
9812.3000                                         Telex
9812.4000                                       Telefax
9812.9000                                        Others
=======================================================

Excluding:
(i) pager service;
(ii) such charges as are billed by persons providing internet services and are in excess of the sales tax paid charges of the Pakistan Telecommunication Corporation Limited, included in the bill; and
(iii) such charges payable on the international leased lines of the Pakistan Telecommunication Corporation Limited, used by
(a) software exporting firms registered with the Pakistan Software Export Board; and
(b) data and internet service providers licensed by the Pakistan Telecommunication Authority.
(NASEER AHMAD)
Additional Secretary