The CBR disallowed adjustment of the duty paid on raw materials if used in the manufacture and production of the following goods: One, concentrates in all forms including syrup form falling under PCT heading (2106.9010) used in the manufacture of aerated water. Two, flavours and concentrates falling under PCT heading (3302.1010) used in the manufacture of aerated water.
According to another SRO 652(I)/2005, excise duty will be collected on natural gas on its sale and not on production.
The CBR has allowed the gas producing companies to pay federal excise duty due on natural gas sold during the month, by the end of the following month, subject to the condition that the accounts of production and sales are maintained in the proper form.