The Central Board of Revenue (CBR) will charge applicable rates of central excise duty (CED) on six items, including vegetable ghee and cooking oil, manufactured in non-tariff areas and subsequently brought them to tariff areas. However, excise duty will not be applicable in case the goods are manufactured and consumed in the non-tariff areas without brining them into the territory of tariff areas.

The CBR on Thursday issued SRO. 649(I)/2005 replacing SRO. 574(I)/98 of June 12, 1998.

The CBR will charge excise duty on the following goods manufactured in the non-tariff areas and brought to the tariff areas: Vegetable ghee and cooking oil; cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes; perfumes and toilet waters; beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations: manicure or pedicure preparations; preparations for use on the hair, excluding herbal hair oil and Kali Mehndi and pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetics or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.

The excise duty on items entering the tariff area would be collected in the manner prescribed by the CBR.

This notification will take effect from July 1.

Copyright Business Recorder, 2005