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020308
THE GAZETTE OF PAKISTAN
GOVERNMENT OF PAKISTAN
CENTRAL BOARD OF REVENUE
Islamabad, the 8th March, 2002
CENTRAL EXCISE
S.R.O. 143 (I)/2002.—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 amendment shall
be made in the Central Excise Rules, 1944, namely:-
In the aforesaid Rules, for rule 96ZZ the following shall be substituted namely:--
"96ZZ. Special procedure for collection of central excise duty on iron and steel
plates recovered through dismantling or breaking of vessels of all types, etc.—(1) No
person shall engage in breaking or dismantling of vessel of any type falling in Chapter 89
of the First Schedule to the Central Excises Act, 1944, without obtaining a license in the
form L-1 in accordance with the provisions of Chapter VIII.
(2) Before commencing the process of dismantling or breaking of a vessel, the licenses
shall submit a written application to the concerned Assistant Collector, giving therein
his option either to pay central excise duty under the procedure laid down in Chapter XV
or under the special procedure laid down in this rule.
(3) The licensee shall give a written notice to the concerned Assistant Collector at least
one month in advance if he wants to switch over from one option to the other and shall not
so switch over until a written permission to that effect is issued by the concerned
Assistant Collector.
(4) For the purpose of assessment of central excise duty, sixty per cent of all types of
vessels, etc, by weight shall be taken as ship plate.
(5) Central excise duty on the ship plats to be removed under this rule shall be paid in
accordance with the procedure which the Central Board of Revenue may specify from time to
time by a general order or a circular.
(6) The licensee who opts to pay central excise duty under this rule shall not be required
to maintain the usual central excise records such as AR-1, RG-1, Gate Pass, RT-1 and RT-3.
He shall, however, be required to submit by the fifteenth of every month a monthly return
in the following format, namely:-
MONTHLY RETURN UNDER RULE 96ZZ
For the month of____________
Date_________
1. Name and address of licensee.
2. Licence No.
3. Stock of ship plate in the beginning of month.
4. Quantity of sip plate produced during the month.
5. Quantity cleared during the month.
6. Balance at the end of the month.
7. Central excise duty paid during the month.
Sd/-
Signature of licensee or his authorized Attorney.
(7) Violation of any provision of this rule shall be punishable under rule 210.".
[C.No.1 (1)-CEB/2002]
Sd/-
SHAUKAT ALI BHATTI,
Chief (Central Excise)
