Central Excises Act, 1944 (I of 1944)

Government of Pakistan Revenue Division
Islamabad, the 15th June, 2002.
NOTIFICATION
(Central Excise)

S.R.O.333(I)/2002.— In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), read with section 4 thereof the Federal Government is pleased to exempt—

(a) the goods imported, produced or manufactured in Pakistan specified in column (2) of Table-I below and falling under the heading and sub-heading numbers of the First Schedule to the said Act specified in column (1) of the said Table, from so much of the duties of excise as are in excess of the rates of duty specified in the corresponding entries—

(i) in column (3), for goods produced or manufactured locally or services provided or rendered subject to the conditions specified in column (2), if any; and

(ii) in column (4), for goods imported into Pakistan:

Provided that the items which are imported as baggage or imported by a Duty Free Shop for sale as baggage free of customs-duty, regulatory duty and sales tax under the baggage rules notified under item No.17 of the Third Schedule to the Customs Act, 1969 (IV of 1969), shall be exempt from the whole of central excise duty:

Provided further that the entries in column (2) against which column (4) contains the words “Not applicable” are meant for locally produced goods only;

(b) the services provided or rendered specified in column (2) of Table-II below and falling under the heading and sub-heading numbers of the First Schedule to the said Act specified in column (1) of the said Table, from so much of the duties of excise as are in excess of the rates of duty specified in the corresponding entries; and

(c) all other goods imported, produced or manufactured in Pakistan and services provided or rendered as are given in the First Schedule to the said Act from the whole of excise duties.

	Un-manufactured tobacco
	(i) If used in the manufacture of cigarettes				Twenty per cent ad val.		Twenty per cent ad val.
	(ii) If used in the manufacture of cigarettes made by hand in the tapered-shape of biris without the use of manual or power-operated machine in any process of their manufacture				Fifteen per cent ad val.		Fifteen per cent ad val.
	(i) If used for the purposes other than the manufacture of cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots				Nil.		Not applicable.
24.02	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.				Sixty-three per cent of the retail price.		Sixty-three per cent of the retail price.
	(i) if the retail price of locally produced cigarettes exceeds ten rupees per ten cigarettes				Sixty-three per cent of the retail price.	Not applicable.
	(ii) if retail price of locally produced cigarettes exceeds four rupees and ninety-two paisa per ten cigarettes but does not exceed ten rupees per ten cigarettes				Two rupee and ten paisa per ten cigarettes plus sixty-nine per cent per incremental rupee or part thereof.	Not applicable.
	(iii) if the retail price of locally produced cigarettes does not exceed four rupees and ninety-two paisa per ten cigarettes				Two rupee and ten paisa per ten cigarettes.	Not applicable.
	(iv) If supplied to Pakistan Navy for consumption by its personnel on board its vessels				Nil.		Not applicable.
	(v) If made by hand in tapered shape of biris without the use of any manual or power-operated machine in any process of their manufacture				Nil.		Not applicable.
	(vi) If supplied for consumption by the President of Azad Jammu & Kashmir, members of his family and guests provided that the cigarettes are manufactured and supplied on the specific written order of the Controller of the President's House, Muzaffarabad, or any other officer authorized by the President of Azad Jammu & Kashmir in this behalf and also that the cigarettes and their packets are special-crested for the President's House, Muzaffarabad, and the manufacturer submits a monthly statement, in the form prescribed by the Collector, indicating the quantity ordered for manufacture, quantity manufactured, quantity supplied and duty involved				Nil.		Not applicable.
	(vii) If supplied, against payment in foreign exchange, to M/s Duty Free Shops Ltd for sale in its Duty Free Shops and on board international flight by the Pakistan International Airlines provided that the conditions laid down in Notification No.S.R.O.266(I)/84, dated 29th March, 1984 are followed				Nil.		Not applicable.
	(vii) Cigarettes manufactured by a manufacturer who remains engaged on and after the 10th June, 1994, either directly or through any other arrangement, in the manufacture of any brand of cigarette in non-tariff areas				Sixty-three per cent of the retail price.		Not applicable.
	(ix) Cigars and cheroots if manufactured on cottage industry basis				Nil.		Not applicable.
25.23	Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.				One thousand rupees per tonne.		One thousand rupees per tonne.
2523.1000	Clinker
	If removed from a cement factory for use in the manufacture of cement provided that the provisions of Chapter X of the Central Excise Rules, 1944 are followed.				Nil.	Not applicable.
2523.9000	-	Hydraulic cement imported or purchased locally by a person who fulfills all the conditions laid down in Notification No.S.R.O.367(I)/94, dated the 9th May, 1994, Notification No.S.R.O.400(I)/97, dated the 31st May, 1997			Nil.	Nil.
27.10	Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
	-	Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils :
	--	Light oils and preparations:
2710.1110	---	Motor spirit			Eighty eight paisa per litre.	Eighty eight paisa per litre.
		(i) If obtained by mixing motor spirit of different octanes which have already been subjected to duties of excise and such motor spirit to which any additives are added			Nil.	Not applicable.
		(ii) If supplied to Pakistan Navy for consumption in its vessels			Nil.	Not applicable.
		(iii) If supplied for consumption by the International Bank for Reconstruction and Development in its official cars			Nil.	Not applicable.
2710.1120	---	Aviation spirit			Eighty eight paisa per litre.	Eighty eight paisa per litre.
2710.1130	---	Spirit type jet fuel			Eighty eight paisa per litre.	Eighty eight paisa per litre.
2710.1150	---	Solvent oil (non-composite)			Thirteen rupees per litre.	Thirteen rupees per litre.
2710.1190	---	Other			Eighty eight paisa per litre.	Eighty eight paisa per litre.
	---	Kerosene, including kerosene type jet fuel:
2710.1911	----	Kerosene			Nil.	Nil.
2710.1912	----	J.P.1			Six paisa per litre.	Six paisa per litre.
2710.1919	----	Other			Six paisa per litre.	Six paisa per litre.
	---	Fuel oils:
2710.1949	----	Other			One hundred and eighty five rupees per tonne.	One hundred and eighty five rupees per tonne.
	---	Lubricating oil, i.e., oil such as is not ordinarily used for any other purpose than lubrication, which has flash point at or above 200 of by Abel's Close Test:
2710.1951	----	In packs not exceeding 10 litres			Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.	Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.
2710.1952	----	In packs exceeding 10 litres			Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.	Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.
2710.1953	----	In bulk (vessels, bouzers, lorries etc)			Seven rupees and fifteen paisa per litre.	Seven rupees and fifteen paisa per litre.
Respective heading		Lubricating oil
		(i) If supplied to Pakistan Navy for consumption in its vessels			Nil.	Not applicable.
		(ii) If manufactured from reclaimed oils			Five rupees per litre.	Not applicable.
		(iii) If manufactured from excise duty paid lube base oil			The difference between the excise duty paid on base lube oil and that payable on the finished lubricating oil.	Not applicable.
	---	Other:
2710.1992	----	Mineral greases			Fifty per cent ad val.	Fifty per cent ad val.
		(i) If manufactured from imported lubricating oil or imported petroleum grease			The difference between the duty of excise leviable on grease and the duty of excise paid on the imported lubricating oil or the imported petroleum grease.	Not applicable.
		(ii) If manufactured from excise duty paid lube base oil			The difference between the excise duty paid on base lube oil and that payable on the finished petroleum grease.	Not applicable.
2710.1993	----	Base lube oil			Seven rupees and fifteen paisa per litre.	Seven rupees and fifteen paisa per litre.
2710.1997	----	Transformer oil			Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.	Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.
2710.1999	----	Other excluding sewing machine oil			Fifteen per cent ad val.	Fifteen per cent ad val.
	Transformer oil
	(i) If used in the manufacture of transformers supplied against international tenders to a project financed out of funds provided by the international loan or aid giving agencies provided that the conditions as laid down in the Notification No.S.R.O.86(I)/94, dated 31st January, 1994 are followed				Nil.	Not applicable.
	(ii) If used by Heavy Electrical Complex (HEC) for the local manufacture or rehabilitation of high voltage power transformer on the firm orders received by HEC				Nil.	Not applicable.
	(iii) If manufactured from excise duty paid lube base oil				The difference between the excise duty paid on base lube oil and that payable on the finished transformer oil.	Not applicable.
	-	Waste Oil:
2710.9100	--	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)			Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.	Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.
2710.9900	--	Other			Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.	Ten per cent of the retail price or seven rupees and fifteen paisa per litre whichever is higher.
27.11		Petroleum gases and other gaseous hydrocarbons.
	-	Liquefied:
2711.1100	--	Natural gas			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
2711.1200	--	Propane			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
2711.1300	--	Butanes			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
2711.1400	--	Ethylene, propylene, butylene and butadiene			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
2711.1900	--	Other			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
	-	In gaseous state:
2711.2100	--	Natural gas			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
		(i) If produced and used in the same field for drilling, production, pressure maintenance or in any other joint operations Explanation.- "Joint Operations" means all marine and land activities, including gas exploration, prospection, development and production activities conducted by Working Interest Owners under a petroleum concession agreement with the Government			Nil.	Not applicable.
		(ii) If produced and flared in the same field			Nil.	Not applicable.
2711.2900	--	Other			Seventeen rupees and eighteen paisa per hundred cubic metres.	Seventeen rupees and eighteen paisa per hundred cubic metres.
27.13		Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
2713.2000	-	Petroleum bitumen			Fifteen per cent ad val.	Fifteen per cent ad val.
		If used in the manufacture of bituminous mixtures of heading No.2715.0000 of the First Schedule to the Central Excises Act, 1944, subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed			Nil.	Not applicable.
27.14	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.				Fifteen per cent ad val.		Fifteen per cent ad val.
	If used in the manufacture of bituminous mixtures of heading No.2715.0000 of the First Schedule to the Central Excises Act, 1944, subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed				Nil.		Not applicable.
2715.0000	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).				Fifteen per cent ad val.		Fifteen per cent ad val.
29.09	Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
	-	Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
	--	Other:
2909.1910	---	Methyl tertiary butyle ether (mtbe)			Eighty eight paisa per litre.	Eighty eight paisa per litre.
32.08	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.				Ten per cent of the retail price.		Ten per cent of the retail price.
32.09	Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.				Ten per cent of the retail price.		Ten per cent of the retail price.
32.10	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
3210.0010	---	Distempers			Ten per cent of the retail price.	Ten per cent of the retail price.
3210.0020	---	Prepared water pigment of a kind used for finished leather			Nil.	Nil.
3210.0090	---	Other paints and varnishes			Ten per cent of the retail price.	Ten per cent of the retail price.
3211.0000	Prepared driers.				Ten per cent of the retail price.		Ten per cent of the retail price.
Respective headings	Paints, varnishes, colours, distempers, glazes, thinners, polishes and lusters and their ancillaries
	(i) If used in the manufacture of the goods falling under Chapter 32 of the First Schedule to the Central Excises Act, 1944, subjected to duties of excise under sub-section (1) of section 3 of the said Act, provided that the provisions of rule 96TT of the Central Excise Rules, 1944, are followed				Nil.		Not applicable.
	(ii) Varnishes, if manufactured by a manufacturer carrying on a cottage industry provided that the goods are marketed without a brand name or a trade mark				Nil.		Not applicable.
	(iii) Imported dry colours if packed or repacked in consumer packages				Nil.		Not applicable.
	(iv) The process of mixing, tinning 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 at import stage				Nil.		Not applicable.
33.02	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.
3302.1010	--	Flavour and concentrate for use in aerated beverage			Fifty per cent ad val.	Fifty per cent ad val.
	�--	Others
	Non aerated beverage concentrate:
	If used in the manufacture of non-aerated drinks or aerated waters manufactured wholly from juices or pulp of indigenous vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives prescribed under the West Pakistan Pure Food Rules, 1965, provided that the provisions of chapter X of the Central Excise Rules, 1944, are followed				Nil.		Not applicable.
3303.0000	Perfumes and toilet waters.				Ten per cent of the retail price.		Ten per cent of the retail price.
33.04	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.				Ten per cent of the retail price.		Ten per cent of the retail price.
33.05	Preparations for use on the hair excluding herbal hair oil and kali mehndi				Ten per cent of the retail price.		Ten per cent of the retail price.
33.07	Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.				Ten per cent of the retail price.		Ten per cent of the retail price.
3307.4100	--	Agarbatti and other odoriferous perparations which operate by burning			Nil.	Nil.
Respective headings of Chapter 33	Perfumery, cosmetics and toilet preparations
	(i) If manufactured by a manufacturer carrying on a cottage industry and marketed without a brand name or a trade mark				Nil.	Not applicable.
	(ii) If manufactured by processing or re-packing of semi-finished or bulk goods on which central excise duty has already been paid at import stage subject to the following conditions:-				Difference between excise duty paid at import stage and		Not applicable.
	(a) Semi-finished or bulk material was imported by the manufacturer himself;				that payable on the finished products.
	(b) All the record of import including Bills of Entry shall be kept by the manufacturer;
	(c) The onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer; and
	(d) The manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification.
34.01	Soap; organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.				Ten per cent of the retail price.		Ten per cent of the retail price.
34.02	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.				Ten per cent of the retail price.		Ten per cent of the retail price.
	If in the form of detergent bars				Five per cent of the retail price.		Five per cent of the retail price.
Respective headings of Chapter 34	Soap and detergents
	(i) Sulphonic acid, Sulphonates and other active detergent concentrates used as a raw material for the manufacture of detergents subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed				Nil.	Not applicable.
	(ii) Laundry soap, not containing any active or synthetic detergent, if marketed unpacked or unwrapped or marketed in polythene bags or wooden or paperboard cartons				Nil.		Not applicable.
	(iii) If for use as jute batching soap or jute batching emulsifier				Nil.		Not applicable.
	(iv) If manufactured by processing or re-packing of semi-finished or bulk goods on which central excise duty has already been paid at import stage subject to the following conditions:-				Difference between excise duty paid at import stage and that payable on the finished products.		Not applicable.
	(a) Semi-finished or bulk material was imported by the manufacturer himself;
	(b) All the record of import including Bills of Entry shall be kept by the manufacturer;
	(c) The onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer; and
	(d) The manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification.
3814.0000	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
	(i) Solvent oil (composite)				Thirteen rupees per litre.	Thirteen rupees per litre.
	(ii) MTT (Mineral Turpentine)				Nil.	Nil.
	(iii) Others				Ten per cent of the retail price.	Ten per cent of the retail price.
48.02	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch- cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand- made paper and paperboard.				Five per cent ad val.		Five per cent ad val.
4802.1000	-		Hand-made paper and paper board		Nil.		Nil.
4803.0000	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface-decorated or printed,in rolls or sheets.				Five per cent ad val.		Five per cent ad val.
48.05	Other uncoated paper and paperboard, in rolls or sheets not further worked or processed that as specified in Note 3 to this Chapter.				Five per cent ad val.		Five per cent ad val.
48.06	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers,in rolls or sheets.				Five per cent ad val.		Five per cent ad val.
4807.0000	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets.				Five per cent ad val.		Five per cent ad val.
48.08	Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.				Five per cent ad val.		Five per cent ad val.
48.09	Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.				Five per cent ad val.		Five per cent ad val.
48.10	Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface- coloured, surface- decoratedno other coating, whether or not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size.				Five per cent ad val.		Five per cent ad val.
48.11	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.				Five per cent ad val.		Five per cent ad val.
48.13	Cigarette paper, whether or not cut to size or in the form of booklets or tubes.				Five per cent ad val.		Five per cent ad val.
48.14	Wallpaper and similar wall coverings; window transparencies of paper.				Five per cent ad val.		Five per cent ad val.
4815.0000	Floor coverings on a base of paper or of paperboard, whether or not cut to size.				Five per cent ad val.		Five per cent ad val.
48.16	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.				Five per cent ad val.		Five per cent ad val.
48.23	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
	-		Gummed or adhesive paper, in strips or rolls:
4823.1200	--		Self-adhesive		Five per cent ad val.	Five per cent ad val.
4823.1900	--		Other		Five per cent ad val.	Five per cent ad val.
4823.2000	-		Filter paper and paperboard		Five per cent ad val.	Five per cent ad val.
Respective headings of Chapter 48	Paper and Paperboard
	(i) If manufactured by a manufacturer carrying on a cottage industry				Nil.	Not applicable.
	(iii) Corrugated paper and paperboard manufactured respectively from such paper and paperboard on which duties of excise have already been paid				Nil.		Not applicable.
	(iv) If used in the manufacture of paper and paperboard subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed				Nil.		Not applicable.
73.12	Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.				Ten per cent ad val.		Ten per cent ad val.
7312.9000	--			Steel cord fabric of a kind used in manufacture of tyres	Nil.	Nil.
	(i) If used in the manufacture of stranded wire, cables, plaited bands and the like of aluminium, not electrically insulated of heading 7614.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990				Nil.	Not applicable.
	(ii) Non-electric stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel				Nil.	Not applicable.
74.08	Copper wire.				Ten per cent ad val.		Ten per cent ad val.
	(i) If used in the further manufacture of wire of same heading 7408.0000 subjected to duties of excise provided that the provision of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990				Nil.		Not applicable.
	(ii) If used in the manufacture of stranded wire, cables, plaited bands and the like, of copper, not electrically insulated of heading 7413.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990				Nil.		Not applicable.
7413.0000	Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.				Ten per cent ad val.		Ten per cent ad val.
	If used in the manufacture of insulated wires, cables (including co-axil cable) and other insulated electric conductors of heading 8544.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990				Nil.		Not applicable.
76.05	Aluminium wire.				Ten per cent ad val.		Ten per cent ad val.
	(i) If used in the further manufacture of wire of same heading 7605.0000 subjected to duties of excise provided that the provision of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990				Nil.		Not applicable.
	(ii) If used in the manufacture of stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated of heading 7614.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990				Nil.		Not applicable.
76.14	Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated.				Ten per cent ad val.		Ten per cent ad val.
	If used in the manufacture of insulated wires, cables (including co-axil cable) and other insulated electric conductors of heading 8544.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990				Nil.	Not applicable.
85.44	Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.				Ten per cent ad val.		Te nper cent ad val.
	-			Winding wire:
8544.1100	--			Of copper	Nil.	Nil.
8544.3000	-			Ignition wiring sets and other wiring sets, if supplied to the recognized manufacturers of automobiles, aircrafts and ships and] used in vehicles, aircrafts or ships, provided that central excise duty has already been paid, under sub-section (1) of section 3 of the Central Excises Act, 1944, on the wire and cable used in such sets	Nil.	Not applicable.
	--			Other:
8544.7000	-			Optical fibre cables	Nil.	Nil.
	Wire and cable
	(i) Wire and cable on which duties of excise have already been paid and which are subjected to the process of braiding by a manufacturer carrying on a cottage industry				Nil.	Not applicable.
	(ii) Insulated paper wrapped copper conductor if used by Heavy Electrical Complex (HEC) for the local manufacture or rehabilitation of high voltage power transformer on the firm orders received by HEC				Nil.	Not applicable.
Respective headings	Goods
	(i) If donated to the President's Funds for Afghan Refugees, Assistance to Palestine and Famine Relief for Africa, provided that before making such donation the manufacturer or importer shall inform in writing to the Collector of Central Excise or Customs about quantity, value and the duty involved on such goods and shall in case of imports, fulfil the conditions given in Notification No.S.R.O.54(I)/80, dated the 15th January, 1980				Nil.	Nil.
	(ii) If purchased by the Cabinet Division, Government of Pakistan, for donation to a foreign country in the event of natural disasters and in respect of which a certificate from the Emergency Relief Cell, Cabinet Division, is provided to the effect that the goods are being purchased as relief goods and are to be exported outside Pakistan				Nil.	Not applicable.
	(iii) If used as raw materials or intermediary goods by a manufacturer located in Export Processing Zone for further manufacture of goods in that Zone for export, provided that the provisions of rule 13 of the Central Excise Rules, 1944, read with Chapter IX thereof are followed				Nil.	Not applicable.
	(iv) Locally-produced machinery and equipment if supplied against international tender to a project financed out of funds provided by an international loan or aid giving agency, provided that the conditions laid down in Notification No.S.R.O.798(I)/90 dated 30th July, 1990 are followed				Nil.	Not applicable.
	(v) If produced by industrial undertakings, other than specified hereunder, set up in the Special Industrial Zones, whose locations and parameters are duly notified by the Federal Government subject to the conditions as given below:-
	(a) Arms and ammunition; (b) Security Printing, Currency and Mint; (c) High explosives; (d) Radioactive substances; (e) Alcohol, except industrial alcohol; (f) Cotton ginning; (g) Spinning, except as part of integrated textile unit;
	(h) Sugar manufacturing (white); (i) Flour milling; (j) Steel re-rolling and furnace; (k) Tobacco industry; (l) Ghee or vegetable oil industry; Plastic bags, including polypropylene and polyethylene bags; (n) Beverages, excluding fruit juices; (o) Polyester industry; (p) Automobile assembly; and (q) Cement industry.
	Conditions: (1) The industrial undertaking commences production upto 31st December, 2002, and the letter of credit has been opened upto 31st January, 1996, provided that the project cost is more than US$ 10 million and that it employs minimum 100 persons in the said industrial undertaking				25% of the rate of excise duty leviable thereon for eight years from the commencement of production.	Not applicable.
	(2) The goods as are not produced by any industrial undertaking anywhere in Pakistan on or before the 19th January, 1995, provided that the letter of credit for plant and machinery has been opened upto the 31st January, 1996, and production is commenced upto the 31st December, 2002: Provided that the conditions regarding commencement of production shall not apply to those cases which are subjudice in the courts of law.				Nil, for a period of eight years from the commencement of production	Not applicable.
	(vi) If supplied against international tender issued by UNICEF, UNDP, WHO, WFP, UNHCR, International Red Cross or any other relief agency, for Afghan Refugees subject to the conditions given below, namely,-				Nil.	Not applicable.
	(a) Payment for the supply shall be received in foreign currency, which shall be surrendered to the State Bank of Pakistan and the supplier shall receive payment in Pak Rupees as per State Bank procedure and foreign exchange regulations. A certificate from the bank or authorized dealer in foreign exchange to this effect shall be retained by the supplier in his record;
	(b) The goods shall be duly received by the organization which signed the contract, and a certificate to this effect shall be issued by the organization which shall be duly attested by the Chief Commissioner/ Commissioner of Afghan Refugees and will be submitted by the manufacturer to the Divisional Officer of Central Excise;
	(c) The goods will be supplied directly from the manufacturing unit; and
	(d) The manufacturer shall maintain separate account and record as may be specified by the Collector in this behalf.
	(vii) If supplied as ship stores to ships and aircrafts leaving for abroad subject to the satisfaction of the Collectorate concerned in terms of section 24 of the Customs Act, 1969				Nil.	Nil.

2. This notification shall take effect from the 15th June, 2002.

[C.No.1(2)-CEB/2002]

(NASEER AHMAD)
Additional Secretary

Heading/ sub-heading Number	Description of services	Rate of duty
(1)	(2)	(3)
98.03	Facilities for inland travel
9803.1000	Travel by air	Twenty per cent of the charges.
9803.2010	Travel by train in Airconditioned sleeper class	Twelve and half per cent of the charges.
9803.2020	Travel by train in Airconditioned parlour class (sitter)	Twelve and half per cent of the charges.
9803.2030	Travel by train in First class (sleeper)	Twelve and half per cent of the charges.
98.04	Services provided or rendered for inland carriage of goods
9804.1000	Carriage of goods by air	Twelve and half per cent of the charges.
98.12	Services provided or rendered by persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike:
9812.1000	Telephone	Fifteen per cent of the charges.
9812.2000	Telegraph	Fifteen per cent of the charges.
9812.3000	Telex	Fifteen per cent of the charges.
9812.4000	Telefax	Fifteen per cent of the charges.
9812.9000	Others	Fifteen per cent of the charges.
	Explanation:- This sub-head includes the following services: (1) Installation of telephone connection. (2) Shifting of telephone connection. (3) Restoration of telephone connection. (4) Conversion of telephone connection into subscriber turn dialing/non-subscriber telephone dialing.
	(5) Provision of extension of telephone connection. (6) Changing of telephone connection. (7) VSAT/very small aperture terminal services. (8) Voice cast (voice broadcasting service). (9) Cost of telephone set.
	(i) Pager service	Nil.
	(ii) Charges for telephone card, used exclusively in public telephone booths, in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited, included therein	Nil.
Respective sub-heading of heading 98.12	Telecommunication services
Respective sub-heading of heading 98.12	(i) Such charges as are billed by persons providing cellular mobile telephone services and are in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited, included in that bill	Fifteen per cent of the charges.
	(iii) Such charges as are billed by persons providing internet services and are in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited included in the bill	Nil.
	(iv) 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	Nil.
98.13	Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharkas, leasing companies, other non-banking financial institutions and other persons dealing in any such services
9813.1000	Marine insurance for export	Nil.
9813.1010	Services provided or rendered in respect of goods insurance	Three per cent of the premium paid.
9813.1020	Services provided or rendered in respect of life insurance	Nil.
9813.1090	Services provided or rendered in respect of other insurance	Three per cent of the premium paid.

Heading/ sub-heading Number	Description of goods	Rate of duty at local stage	Rate of duty at import stage
(1)	(2)	(3)	(4)
20.09	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.	Ten per cent of the retail price.	Ten per cent of the retail price.
Respective headings	Syrups, squashes & juices
	(i) If used in the manufacture of beverages subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed	Nil	Not applicable.
	(ii) If produced or manufactured by recognised research organizations for non-commercial purposes	Nil	Not applicable.
	(iii) Syrups used for medicinal purposes, provided that the sticker, wrapper or package of the container of such syrup bears the words "only for medicinal use on prescription", printed legibly, prominently and indelibly thereon	Nil	Not applicable.
	(iv) If manufactured by a manufacturer carrying on a cottage industry and marketed without a brand name or a trade mark	Nil	Not applicable.
	Food preparations not elsewhere specified or included.
21.06
2106.9010	Concentrates for aerated beverages in all forms including syrup form	Fifty per cent ad val.	Fifty per cent ad val.
2106.9020	Syrups and squashes (other than syrup concentrates for aerated beverages)	Ten per cent of the retail price.	Ten per cent of the retail price.
2106.9090	Others	Ten per cent ad val.	Ten per cent ad val.
	Non aerated beverage concentrate: If used in the manufacture of non-aerated drinks or aerated waters manufactured wholly from juices or pulp of indigenous vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives prescribed under the West Pakistan Pure Food Rules, 1965, provided that the provisions of chapter X of the Central Excise Rules, 1944, are followed	Nil	Not applicable.
22.01	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
	Mineral waters and aerated waters:
2201.1020	Aerated waters	Fifteen per cent of the retail price.	Fifteen per cent of the retail price.
	Beverages
	If manufactured by a manufacturer carrying on a cottage industry and marketed without a brand name or a trade mark	Nil	Not applicable.
22.02	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.	Nil	Not applicable.
2202.1010	Aerated waters, containing added sugar or other sweetening matter or flavoured	Fifteen per cent of the retail price.	Fifteen per cent of the retail price.
	Aerated waters
	If manufactured wholly from juices or pulp of indigenous vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives in quantities prescribed under the West Pakistan Pure Food Rules, 1965	Ten per cent of the retail price.	Not applicable.
2202.1090	Non-aerated waters containing added sugar or sweetening matter or flavoured	Ten per cent of the retail price.	Ten per cent of the retail price.
	Beverages
	If manufactured by a manufacturer carrying on a cottage industry and marketed without a brand name or a trade mark	Nil	Not applicable.
24.01	Unmanufactured tobacco; tobacco refuse.	Twenty per cent ad val.	Twenty per cent ad val.

Un-manufactured tobacco

Fifteen per cent ad val.

Fifteen per cent ad val.

(ii) if retail price of locally produced cigarettes exceeds four rupees and ninety-two paisa per ten cigarettes but does not exceed ten rupees per ten cigarettes

(vii) Cigarettes manufactured by a manufacturer who remains engaged on and after the 10th June, 1994, either directly or through any other arrangement, in the manufacture of any brand of cigarette in non-tariff areas

Lubricating oil

Transformer oil

Other excluding sewing machine oil

Transformer oil

(i) If used in the manufacture of transformers supplied against international tenders to a project financed out of funds provided by the international loan or aid giving agencies provided that the conditions as laid down in the Notification No.S.R.O.86(I)/94, dated 31st January, 1994 are followed

(ii) If used by Heavy Electrical Complex (HEC) for the local manufacture or rehabilitation of high voltage power transformer on the firm orders received by HEC

(iii) If manufactured from excise duty paid lube base oil

Perfumery, cosmetics and toilet preparations

Paper and Paperboard

Nil, for a period of eight years from the commencement of production

Description of services

Rate of duty

Telephone

Telegraph

Telex

Telefax

Others

(i) Pager service

(ii) Charges for telephone card, used exclusively in public telephone booths, in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited, included therein

Telecommunication services

(i) Such charges as are billed by persons providing cellular mobile telephone services and are in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited, included in that bill

(iii) Such charges as are billed by persons providing internet services and are in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited included in the bill

(b) data and internet service providers licensed by the Pakistan Telecommunication Authority

Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharkas, leasing companies, other non-banking financial institutions and other persons dealing in any such services

Marine insurance for export

Services provided or rendered in respect of goods insurance

Services provided or rendered in respect of life insurance

Services provided or rendered in respect of other insurance