Revenue Division,
Central Board of Revenue
(Central Excise Wing)
C.No.1(1)-CEB/04 Islamabad, the 12th June, 2004
NOTIFICATION
(CENTRAL EXCISE)
SRO 502(I)/2004. In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), read with sub-section (2) of section 4 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No.SRO 333(I)/2002, dated the 15th June, 2002, namely:
In the aforesaid Notification;
(A) in Table-I, in column (1);
(1) before heading 1701.1100 and the entries relating thereto in columns (2), (3) and (4), the following new headings and sub-headings and the entries relating thereto in columns (2), (3) and (4) shall be added, namely:
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"15.07 Edible oil Fifteen per Fifteen per cent
15.08 15.09 cent ad val ad val
15.10
15.11
15.12
15.13
15.14
15.15 15.16
15.17 15.18
Respective Vegetable ghee and Fifteen per Fifteen per cent
headings cooking oil cent ad val ad val";
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(2) heading and sub-heading numbers 20.09, Respective headings, 2106.9020, 2106.9090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(3) heading number 2202.1090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(4) entry under heading "Beverages" in column (2), appearing after the entry relating to heading number 2202.1090, and the entries relating thereto in columns (3) and (4) shall be omitted;
(5) against heading number 24.02, in column (2);
(i) for clauses (i), (ii) and (iii) and the entries relating thereto in column (3);
the following new clauses shall be substituted, namely:
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(i) If retail price of locally produced Sixty-three per cent of
cigarettes exceeds twelve rupees the retail price
per ten cigarettes.
(ii) If retail price of locally produced Two rupees and twenty
cigarettes exceeds five rupees and seven paisa per ten
thirty-two paisa per ten cigarettes cigarettes plus sixty-nine
but does not exceed twelve rupees per cent per incremental
per ten cigarettes. rupee or part thereof
(iii) If retail price of locally produced Two rupees and twenty-
cigarettes does not exceed five seven paisa per ten
rupees and thirty-two paisa per ten cigarettes.";
cigarettes.
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(ii) after clause (ix) and the entries relating thereto in columns (3) and (4),
the following new clauses and the entries relating thereto in columns (3);
and (4) shall be inserted, namely:
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"(x) If manufactured from The difference Not
excise duty paid un- between the applicable.";
manufactured tobacco. excise duty
unmanufactured tobacco paid on
and that payable
on the finished
cigarettes.
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(6) against sub-heading 2523.1000, in column (2), after the entry, appearing under
heading "Clinker", the following explanation shall be inserted, namely:
"Explanation.-In case of use of clinker in the same cement factory, fulfillment of conditions laid down in Chapter X of the Central Excise Rules, 1944, shall not be required."
(7) against heading number 2710.1992, in column (4), for the word "Fifty" the word "Twenty-five" shall be substituted;
(8) heading and sub-heading numbers 32.08, 32.09, 32.10, 3210.0020, 3211.0000 and Respective headings and the entries relating thereto in columns (2), (3) and (4) shall be omitted;
(B) in Table-II, in column (1);
(1) before heading number 98.03 and the entries relating thereto in column (2) and (3), the following heading numbers and the entries relating thereto in column (2) and (3) shall be added, namely:
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"9802.3000 Advertisement on closed circuit T.V. Fifteen per cent of
the charges.
9802.5000 Advertisements on cable T.V. network. Fifteen per cent of
the charges.";
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(2) after heading number 9804.1000 and the entries relating thereto in
column (2) and (3), the following heading number and the entries relating
thereto in column (2) and (3) shall be inserted, namely:
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"9805.1000 Shipping agents. Fifteen per cent of
the charges.";
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(NASEER AHMAD)
Additional Secretary