Government of Pakistan

Revenue Division

***

Islamabad, the 7^th June, 2003.

NOTIFICATION

(Central Excise)

S.R.O. 475 (I)/2003.— In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), the Federal Government is pleased to resind its Notification No.S.R.O.574(I)/2000, dated the 18^th August, 2000.

[C.No.1(1)-CEB/03]

( NASEER AHMAD )

Additional Secretary

Government of Pakistan

Central Board of Revenue

***

Islamabad, the 7^th June, 2003.

NOTIFICATION

(Central Excise)

S.R.O. 476 (I)/2003.— In exercise of the powers conferred by section 37 of the Central Excises Act, 1944 (I of 1944), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Central Excise Rules, 1944, namely:-

In the aforesaid Rules,—

(1) for the letter and figures “A.R-1”, “A.R-2” or “A.R-3”, wherever occurring, the letter “AR” shall be substituted;

(2) in rule 43, in sub-rule (1), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that in case of cigarettes, the manufacturer shall declare the cost structure of every brand of cigarette being manufactured or intends to be manufactured or as the Collector Central Excise may, from time to time, direct.”;

(3) In rule 174, in sub-rule (3), in the proviso, for the full stop, at the end, a colon shall be substituted and thereafter the following further proviso shall be added, namely:-

“Provided further that any person who fall in any category of sub-clause (ii), (iii) and (iv) of clause (a) of sub-rule (1) or paying any Federal levy (petroleum development levy, tobacco cess etc.), other than duty of excise, which is being collected in central excise mode by the excise authorities, may obtain central excise licence in accordance with provisions of the rule.”

(4) in rule 178, in sub-rule (1), for the words “for a period not exceeding three years and shall expire on the date specified therein”, the words and brackets and figures “valid as provided in sub-rule (4) of rule 176” shall be substituted;

(5) in rule 210, in sub-rule (1), for the first proviso, the following shall be substituted, namely:-

“Provided that the machinery, used for the manufacture of counterfeit goods or in manufacturing of cigarettes, on which duty of excise has been evaded, may also be liable to seizure and confiscation:”;

(6) in rule 235, in sub-rule (1), for the existing clauses the following clauses shall be substituted, namely:-

“(a) aerated water;

(b) cement; and

(c) cigarette:”;

(7) in rule 244, in sub-rule (1), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that the manufacturer of excisable goods or provider of excisable services desirous of filing electronic monthly tax return may do so with the prior approval of the Collector.”;

(8) after rule 247, the following new rule shall be added, namely:-

“248 Record of sales tax to be used in excise for audit purposes.— In case of composite units, the manufacturers of excisable goods, which are also liable to sales tax, shall present all the record, prescribed under section 22 of the Sales Tax Act, 1990, in addition to the prescribed record for audit or inspection purpose under the Act and these rules.”;

(9) in the Form A.R.,—

(a) after serial number 6, the following new serial numbers shall be inserted, namely:-

“6A. Rate and amount of ___________________

petroleum development ___________________

levy

6B. Rate and amount ___________________

of other taxes/cess ___________________”; and

(b) at the end the following shall be added, namely:-

“1. Certificate of Central Excise Officer at Warehouse or Factory of removal:

2. I hereby certify that the consignment conforms in all respect to the description given overleaf.

Bond, if any, No.___________ Dated _____________.

Signature of Central Excise Officer

Dated: _____________ posted at removal place.

Signature of Central Excise Officer

Dated: _____________ posted at receiving place.

[For export only]

Certified that the packages/containers were found intact and that I have satisfied myself that the particulars of consignment are as specified overleaf and also certified that the consignment was shipped/dispatched under my supervision by foreign post/shipping Bill No.____________ and dated ___________ by S.S./Vehicle No. __________ which left for _______________ on the ______________ day of _____________.

Signature of Preventive Officer/

Signature of Post Master .

Place: _______________

Date: _______________ Countersigned:

Signature of .

Principal Appraiser/ .

Superintendent (Customs)”; and

(10) in the form A.C.L.,—

(a) in column (4), after the word “Order”, the words, oblique and letter “Bill of Entry/A.R No. and date” shall be added; and

(b) in column (11), the figure “1” shall be omitted;

(11) in the Form R.T.1, in the heading, after the word “SUBMITTED” the words “ OR FILED ELECTRONICALLY”, shall be inserted; and

(12) in the form R.T.2, in the heading, after the word “SUBMITTED” the words “OR FILED ELECTRONICALLY”, shall be inserted;

[C.No.1(1)-CEB/03]

(Dr. Wasif Ali Memon)

Secretary (C.E.Bud.)

Government of Pakistan

Revenue Division

***

Islamabad, the 7^th June, 2003.

NOTIFICATION

(Central Excise)

S.R.O. (I)/2003.— In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No.S.R.O.333(I)/2002, dated the 15^th June, 2002, namely:-

In the aforesaid Notification,—

(1) in Table-I, in column (1),—

(a) against Heading/sub-heading Number 25.23, in columns (3) and (4), for the words “One thousand”, wherever occurring, the words “Seven hundred and fifty” shall be substituted;

(b) against Heading/sub-heading Numbers 2710.1951 and 2710.1952, in columns (3) and (4), for the words “Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher”, wherever occurring, the words “Seven rupees and fifteen paisa per litre” shall be substituted;

(c) against Heading/sub-heading Number 2710.1992, in column (3), for the word “Fifty”, wherever occurring, the word “Twenty five” shall be substituted;

(d) against Heading/sub-heading Number 2710.1999, in column (2) in clause (ii),

(i) the words and brackets “by Heavy Electrical Complex (HEC)” shall be omitted; and

(ii) the words “received by HEC” shall be omitted;

(e) against Heading/sub-heading Numbers 2711.2100 and 2711.2900, in columns (3) and (4), for the words “Seventeen rupees and eighteen paisa per hundred cubic meters”, wherever occurring, the words “Five rupees and nine paisa per Million British Thermal Unit (MMBtu.)” shall be substituted;

(f) after Heading/sub-heading Number 2909.1910 and the entries relating thereto in columns (2), (3) and (4), the following new entry shall be inserted, namely:-

“Respective headings

Condensate oil retrieved from natural gas pipe lines, supplied to refineries

Nil

Not applicable.”;

(g) against expression “Respective headings” occurring after Heading/sub-heading Number 3211.0000, in column (2), after clause (iv) and the entries relating thereto in columns (3) and (4), the following shall be inserted, namely:-

“Polyurethane resin

(v) If imported or purchased locally by the manufacturers directly for use in artificial leather or PVC sheet

Nil

Nil.”;

(h) against Heading/sub-heading Number “Respective headings of Chapter 33”, in column (2), clause (ii) and the entries relating thereto in columns (3) and (4) shall be omitted;

(i) Heading/sub-heading Numbers 48.02, 4802.1000, 4803.0000, 48.05, 48.06, 4807.0000, 48.08, 4808.9000, 48.09, 48.10, 48.11, 4811.5990, 48.13, 48.14, 4815.0000, 48.16, 48.23, 4823.1200, 4823.1900, 4823.2000 and Respective headings of Chapter 48 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;

(j) Heading/sub-heading Numbers 73.12, 7312.9000, 74.08, 7413.0000, 76.05, 76.14, 85.44, 8544.1100, 8544.3000 and 8544.7000 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;

(k) against Heading/sub-heading Numbers “Respective headings”, in column (2), for clause (iii) and the entries relating thereto in columns (3) and (4), the following shall be substituted, namely:-

“(iii) Raw material or intermediary goods, if imported or purchased locally by the manufacturers located in Export Processing Zone, as declared by the Federal Government under the Export Processing Zones Authority Ordinance, 1980 (IV of 1980), for use in manufacturing of finished goods in the Export Processing Zone, provided that the provisions of rule 13 of the Central Excise Rules, 1944 read with Chapter IX thereof are followed in case of locally produced goods

Nil

Nil.”; and

(2) in Table-II, in column (1), against expression “Respective sub-heading of heading 98.12”, in column (2), after clause (iv), and the entries relating thereto in column (3), the following new clause shall be inserted, namely:-

“(v) Such amount received by the Pakistan Telecommunication Company Limited on international incoming calls under agreements with the foreign telecommunication companies

Nil.”.

2. Sub-clause (e) of clause (1) shall take effect from the 1^st day of July, 2003.

[C.No.1(1)-CEB/03]

( NASEER AHMAD )

Additional Secretary