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

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