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001221
THE GAZETTE OF PAKISTAN
ISLAMABAD, SATURDAY, DECEMBER 23, 2000
PART II
Statutory Notifications (S.R.O.)
GOVERNMENT OF PAKISTAN REVENUE DIVISION
NOTIFICATION
Islamabad, the 21st December, 2000
CENTRAL EXCISE
S.R.O. 902 (I)/2000.-- In exercise of the power conferred by sub-section (1) of
section 12A of the Central Excise Act, 1944 (I of 1944), the Federal Government is pleased
to direct that the following further amendment shall be made in its Notification S.R.O.
No. 455 (I)/96, dated 13th June, 1996, namely:-
in the aforesaid Notification, in the table, in column 91) against the items relating to
Paints and Varnishes, after clause (iii), the following shall be added in column (3) and
(4) respectively, namely:-
| "(iv) The process of mixing, tinting and stirring, in respect of decorative and car paints carried out by the dealers and retailers, as the case may be, provided that the duty of excise leviable thereon has already been paid by the manufacturer at the time of clearance from the place of manufacture or, the importer at the time of clearance form the approval storage place on value addition basis. | Nil |
Explanation.-- For the purpose of clause (iv) "Storage place" means
the place duty licensed under the relevant Central Excise Law and used by the manufacturer
for storage of imported paints before their clearance or supply to the dealers or
retailers for the process of mixing, tinting, and stirring."
This Notification shall take effect from 01-05-2000.
[C.No. 1(3) CET/99.]
SAYED MOHSIN ASAD,
Additional Secretary
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