04 - Federal Excise Act, 2005 - The Constitution of Pakistan, 1973 Developed by Zain Sheikh

5/9/2018 04- Federal Excise Act, 2005 | The Constitution of Pakistan, 1973 Developed by Zain Sheikh
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Federal Excise Act, 2005 13/06/2011

Federal Excise Act, 2005
An Act to consolidate and amend the law relating to duties of excise
WHEREAS it is expedient to consolidate and amend the law relating to duties of excise on goods
manufactured, produced, imported or consumed and services provided or rendered in Pakistan;
It is hereby enacted as follows:–
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.– (1)This Act may be called the Federal Excise Act, 2005,
(2) It extends to the whole of Pakistan
(3) It shall come into force on 1st day of July, 2005.
2. Definitions.– In this Act, unless there is anything repugnant in the subject or context,—
(1) “adjudicating authority” means any authority competent to pass any order or decision under this Act
or the rules made thereunder, but does not include the Board or Appellate Tribunal;
(2) “adjustment” means deduction of amount of duty paid on goods used in the manufacture or
production of other goods from the amount of duty payable on such other goods in the prescribed
manner;
(3) “Appellate Tribunal” means the Customs, Excise and Sales Tax Appellate Tribunal constituted under
section 194 of the Customs Act, 1969 (IV of 1969);
(4) “Board” means the Central Board of Revenue constituted under the Central Board of Revenue Act,
1924 (IV of 1924);
(5) “Collector” means an officer of Federal Excise notified as Collector of Federal Excise under this Act;
(6) “conveyance” means any means of transport used for carrying goods or passengers such as vessel,
aircraft, vehicle or animal etc.;
(7) “default surcharge” means surcharge levied under section 8;

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(8) “distributor” means a person appointed by a manufacturer in or for a specified area to purchase
goods from him for sale to a wholesale dealer in that area;
(9) “duty” means any sum payable under the provisions of this Act or the rules made thereunder and
includes the default surcharge and the duty chargeable at the rate of zero per cent;
(10) “establishment” includes an undertaking, firm or company, whether incorporated or not, an

association of persons and an individual;
(11) “factory” means any premises, including the precincts thereof, wherein or in any part of which
goods are manufactured, or wherein or in any part of which any manufacturing process connected with
the production of the goods is being carried on or is ordinarily carried on;
(12) “Federal Excise Officer” means any officer of the Federal Excise Department, or any person
(including an officer of the Provincial Government) invested by the Board with any of the powers of
a Federal Excise Officer under this Act or rules made thereunder;
(13) “goods” means goods leviable to excise duty under this Act or as specified in the First Schedule and
includes goods manufactured or produced in non-tariff area and brought for use or consumption to
tariff area;
(14) “goods insurance” includes fire, marine, theft, accident and other such miscellaneous insurance;
(15) “import” and “export” mean respectively bringing into, and taking out of Pakistan by sea, land or
air and shall be deemed to have always been so defined;
(16) “manufacture” includes,–
(a) any process incidental or ancillary to the completion of a manufactured product;
(b) any process of re-manufacture, remaking, reconditioning or repair and the processes of packing or
repacking such product, and, in relation to tobacco, includes the preparation of cigare es, cigars,
cheroots, biris, cigare e and pipe or hookah tobacco, chewing tobacco or snuff, and the word
“manufacturer” shall be construed accordingly and shall include,–
(i) any person who employs hired labour in the production or manufacture of goods; or
(ii) any person who engages in the production or manufacture of goods on his own account if such
goods are intended for sale; and
(c) any person who, whether or not he carries out any process of manufacture himself or through his
employees or any other person, gets any process of manufacture carried out on his behalf by any person
who is not in his employment:
Provided that any person so dealing in goods shall be deemed to have manufactured for all purposes of
this Act, such goods in which he deals in any capacity whatever;
(17) “non-tariff area” means Azad Jammu andKashmir, Northern Areas and such other territories or
areas to which this Act does not apply;
(18) “person” includes a company, an association, a body of individuals, whether incorporated or not, a
public or local authority, a Provincial Government or the Federal Government;
(19) “prescribed” means prescribed under this Act or by rules made thereunder;
(20) “registered person” means a person who is registered or is required to be registered under this Act
provided that a person who is not registered but is required to be registered shall not be entitled to any
benefit or privilege under this Act or rules made thereunder, unless he is registered and such benefit and
privilege, unless allowed by Board, shall be confined to period of registration;
(21) “sale” and “purchase” with their grammatical variations and cognate expressions, mean any
transfer of the possession of goods or rendering and providing of services by one person to another in
the ordinary course of trade or business for cash or deferred payment or other consideration;
(22) “Schedule” means the schedule appended to this Act;
(23) “services” means services, facilities and utilities leviable to excise duty under this Act or as specified
in the First Schedule read with Chapter 98 of the Pakistan Customs Tariff, including the services,
facilities and utilities originating from Pakistan or its tariff area or terminating in Pakistan or its tariff
area;
(24) “tariff area” means area other than the non-tariff area;
(25) “wholesale dealer” means a person who buys or sells goods wholesale for the purpose of trade or
manufacture, and includes a broker or commission agent who, in addition to making contracts for the
sale or purchase of goods for others, stocks such goods belonging to others as an agent for the purpose
of sale; and
(26) “zero-rated” means duty of Federal excise levied and charged at the rate of zero per cent under
section 5 of this Act.
CHAPTER II
LEVY, COLLECTION AND PAYMENT OF DUTY
3. Duties specified in the First Schedule to be levied.–– (1) Subject to the provisions of this Act and
rules made thereunder, there shall be levied and collected in such manner as may be prescribed duties
of excise on,—
(a) goods produced or manufactured inPakistan;
(b) goods imported intoPakistan;
(c) such goods as the Federal Government may, by notification in the official Gaze e, specify, as are
produced or manufactured in the non-tariff areas and are brought to the tariff areas for sale or
consumption therein; and
(d) services, provided or rendered inPakistan;
at the rate of fifty per cent ad valorem except the goods and services specified in the First Schedule,
which shall be charged toFederal excise duty as, and at the rates, set-forth therein.
(2) Duty in respect of goods imported into Pakistan shall be levied and collected in the same manner and
at the same time as if it were a duty of customs payable under the Customs Act, 1969 (IV of 1969), and
the provisions of the said Act including section 31A thereof shall apply.
(3)The Board may, by notification in the official Gaze e, in lieu of levying and collecting under
sub-section (1) duties of exciseon goods and services, as the case may be, levy and collect duties,—
(a) on the production capacity of plants, machinery, undertakings, establishments or installations

producing or manufacturing such goods; or
(b) on fixed basis, as it may deem fit, on any goods or class of goods or on any services or class of
services, payable by any establishment or undertaking producing or manufacturing such goods or
providing or rendering such services.
(4) Without prejudice to other provisions of this Act, the Federal Government may levy and collect duty
on any class or classes of goods or services by notification in the official Gaze e at such higher or lower
rate or rates as may be specified in such notification.
Explanation.– Subject to sub-section (1), for the purpose of this section, “goods” means the goods
specified in CHAPTERS 1 TO 97 and “services” means the services specified in CHAPTER 98 of the First
Schedule to the Customs Act, 1969 (IV of 1969).
4. Filing of return and payment of duty etc.— (1) At the close of a month every registered person shall
prepare a return in such form as may be specified by the Board and furnish the same to the Collector
within three days after payment of the amount of duty due from him for a month.
(2) Duty shall be deposited in the designated branch of the bank on the prescribed challan after properly
filling up all columns of the challan mentioning registration number on its right top by seventh day of
the succeeding or by such date as may be specified by the Board provided that any shortfall in the days
of the month during which duty has been collected shall be forgone.
(3) If during any month, there is a change in the rate of duty, a separate return showing the application
of different rates of duty shall be used in respect of each portion of such month.
(4) A person may file a revised return for the correction of any bonafide error or mistake in the entries or
declaration of the original return.
(5) The Board may, by notification in the official Gaze e, require any person or class of persons for any
goods or class of goods to furnish such summary or details of particulars pertaining to imports,
purchases, utilization, consumption, production, sales or disposal of such goods during any month or
months in such format and manner as may be specified and provisions of this sub-section may be
invoked mutatis mutandis in respect of services.
(6) The Board may by an order, specify the manner and procedure for filing of return for the purpose of
this Act or rules made thereunder and for payment of duty by electronic means. The Board may specify
the manner and procedure for the submission, receipt and transmission of any information for the
purpose of this Act or rules made thereunder by electronic means.
(7) Every amount of duty due from any person on any other account shall also be deposited on the
prescribed challan in the bank branch designated and in the same manner as aforesaid.
5. Zero rate of duty and drawback of duty etc.— (1)Notwithstanding the provisions of section 3, the
goods exported out of Pakistan or such goods as may be, by a notification in the official Gaze e,
specified by the Federal Government shall be charged to duty at the rate of zero per cent and adjustment
of duty in terms of section 6shall be admissible on such goods.
(2) The Board may, by notification in the official Gaze e, grant drawback of duty paid on any goods
used in the manufacture of any goods manufactured in and exported out of Pakistan, or shipped as
provisions or stores for consumption on board a ship or aircraft proceeding to a destination outside
Pakistan, at such rate or rates and subject to such conditions and limitations as may be specified in the
notification.
6. Adjustment of duties of excise.— (1) For the purpose of determining net liability of duty in respect of
any goods, the duty already paid on goods specified in the First Schedule and used directly as input
goods for the manufacture or production of such goods shall be deducted from the amount of duty
calculated on such goods.
(2) Adjustment of duty of excise under sub-section (1) shall be admissible only if a person registered
under this Act holds a valid proof to the effect that he has paid the price of goods purchased by him
including the amount of duty and received the price of goods sold by him including the amount of duty
through banking channels including online payment whether through credit card or otherwise.
(3) Notwithstanding the provisions of sub-section (1), the Board may, by a notification in the official
Gaze e, disallow or restrict whole or part of the amount of or otherwise regulate the adjustment of duty
in respect of any goods or class of goods.
7. Application of the provisions of the Sales Tax Act, 1990.— In case of goods specified in the Second
Schedule or such services as may be specified by the Board through a notification in the official Gaze e,
—
(a)a registered person manufacturing or producing such goods or providing or rendering such services
shall be entitled to deduct input tax paid during the tax period from the amount of duty of excise due
from him on such goods or services in respect of that tax period;
(b)a registered person shall be entitled to deduct the amount of duty of excise paid or payable by him on
such goods or services as are acquired by him during a tax period from the output tax due from him in
respect of that tax period;
(c)a registered person supplying such goods or providing or rendering such services shall be entitled to
deduct duty of excisepaid or payable on such goods or services as are acquired by him during the tax
period from the amount of duty of excise due from him on such goods manufactured or produced or
services as are provided or rendered by him during that period; and
(d)a person shall be entitled to deduct duty of excise paid or payable, on such goods or services as are
acquired by him during a month, from the amount of duty of excise due from him on such goods
manufactured or produced or such services as are provided or rendered by him, during that month.
Explanation.— For the purposes of this section, the expressions “input tax”, “output tax” and “tax
period” shall have the same meanings as are assigned to them in the Sales Tax Act, 1990, provided that
the date for payment of duty under this Act shall be the date specified under sub-section (1) of section 4.
8. Default surcharge.– If a person fails to pay the duty within the prescribed time, he shall, in addition to
the duty payable under section 3, be liable to pay default surcharge at the rate of one per cent per month
for the first six months and at the rate of one and half per cent per month thereafter.
Explanation.– For the purpose of this section, the period of default shall be reckoned from the day
following the due date on which the duty was payable to the preceding day on which the duty is
actually paid.
9. Liability for payment of duty in the case of private companies or business enterprises or in case of
sale of business ownership.– (1) Notwithstanding anything contained in any other law for the time
being in force, where any private company or business enterprise is closed or discontinued or otherwise
ceases to exist and any amount of duty chargeable on the company or business enterprise, whether
before, or in the course of, or after its liquidation cannot be recovered from the company or business
enterprise, every person who was a owner of, or partner in, or director of, the company or business
enterprise shall, jointly and severally with such persons, be liable for the payment of such duty.
(2) In the case of sale or transfer of ownership of a business or part thereof involving any charge of duty
to another person as an ongoing concern, the chargeable duty shall be paid by the person to whom such
sale is made or ownership is transferred provided that if any amount of duty payable by such person
remains unpaid, such unpaid amount of duty shall be the first charge on the assets of the business and
shall be payable by the transferee of business:
Provided that no business enterprise or a part thereof shall be sold or transferred unless the outstanding
duty is paid and a no objection certificate in this behalf from the Collector concerned is obtained.
(3) In case of termination of a business or part thereof involving any outstanding charge of duty, a
person terminating such business or part thereof shall be required to account for and pay the
outstanding charge of duty as if no such termination has taken place.
10. Applicable value and rate of duty.— The value and the rate of duty applicable to any goods or
services shall be the value, retail price, tariff value and the rate of duty in force,–
(a) in the case of goods, on the date on which the goods are cleared for export or for home consumption;
(b) in the case of services, on the date on which the services are provided or rendered; and
(c) in the case of goods produced or manufactured outside the areas to which this Act has been applied
and brought to such areas for sale or consumption therein, the date on which the goods are brought to
those areas.
11. Collection of excess duty etc.– Every person who for any reason whatever has collected or collects
any duty, which is not payable as duty or which is in excess of the duty actually payable and the
incidence of which has been passed on to the consumer, shall pay the amount so collected to
the Federal Government and all the provisions of this Act or rules made thereunder shall apply for the
recovery of such amount and claim for refund of any such amount paid or recovered shall not be
admissible on any ground whatever.
Determination of value for the purposes of duty.– (1) Where any goods are liable to duty under this
Act at a rate dependent on their value, duty shall be assessed and paid on the basis of wholesale cash
price of that goods and where such price is not available, of identical or similar goods, on which the
goods are capable of being sold to a general body of retail traders and if there is no such body, to the
general body of consumers on the day of its sale, without any deduction whatever except the amounts of
duty and sales tax then payable.
(2) Where any services are liable to duty under this Act at a rate dependent on the charges therefor, the
duty shall be paid on total amount of charges for the services including the ancillary facilities or utilities,
if any, irrespective whether such services have been rendered or provided on payment of charge or free
of charge or on any concessional basis.
(3) Where any goods are chargeable to duty at the import stage, duty shall be assessed and paid on the
value determined in accordance with section 25 of the Customs Act, 1969 (IV of 1969), including customs
duties payable thereon.
(4) Where any goods are chargeable to a duty on the basis of retail price, duty thereon shall be paid on
the retail price fixed by the manufacturer, inclusive of all charges and taxes, other than sales tax levied
and collected under section 3 of the Sales Tax Act, 1990, at which any particular brand or variety of such
goods should be sold to the general body of consumers or, if more than one such price is so fixed for the
same brand or variety, the highest of such price and such retail price shall, unless otherwise directed by
the Board, be legibly, prominently and indelibly indicated on each good, packet, container, package,
cover or label of such goods:
Provided that where so and as specified by the Board, any goods or class of goods liable to duty on local
production as percentage of retail price, the provisions of this sub-section shall mutatis mutandis apply
in case such goods are imported from abroad.
(5) The Board may fix the minimum price of any goods or class of goods, for the purpose of levying and
collecting of duty and duty on such goods shall be paid accordingly.
Registration.— (1) Any person engaged in the production or manufacture of goods or providing or
rendering services liable to duty of excise under this Act shall, unless otherwise specified, be required to
obtain registration in the prescribed manner regardless of his annual turnover or volume of sales of such
goods or services.
(2) Where a person who is already registered under the Sales Tax Act, 1990, shall not be required to take
separate registration for excise purpose and his sales tax registration shall be deemed to be a registration
for the purpose of this Act:
Provided that provisions of the Sales Tax Act, 1990, including those relating to exemption threshold shall
not apply where a person obtains or is liable to obtain registration for the purposes of this Act but does
not have or is not liable to registration under the Sales Tax Act, 1990.
Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc.—(1) Where any
person has not levied or paid any duty or has short levied or short paid such duty or where any amount
of duty has been refunded erroneously, such person shall be serviced with notice requiring him to show
cause for payment of such duty provided that such notice shall be issued within three years from the
relevant date.
(2) The Federal Excise Officer, empowered in this behalf, shall after considering the objections of the
person served with a notice to show cause under sub-section (1), determine the amount of duty payable
by him and such person shall pay the amount so determined along with default surcharge and penalty
as specified by such officer under the provisions of this Act.
(3) Where any amount of duty levied and penalty imposed or any other amount payable under this Act
is due from any person, such amount or sum shall be recovered in such manner as is prescribed under
this Act or rules made thereunder.
(4) Notwithstanding anything contained under any other law for the time being in force, where any
business or activity involving liability to charge, levy and pay duty under this Act is sold, discontinued
or liquidated, the amount of unpaid or recoverable duty shall be the first charge on the assets of the
business.
Explanation.—For the purpose of this section, the expression “relevant date” means the date on which
the payment of duty was due under sub-section (3) and in case where any amount of duty has been
erroneously refunded, the date of its refund.
Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties.– The Federal Government
may, by notification in the official Gaze e, declare that any or all of the provisions of the Customs Act,
1969 (IV of 1969), shall, with such modifications and alterations it may specify, consider necessary or
desirable to adapt them to the circumstances, be applicable in regard to like ma ers in respect of the
duties levied by sections 3 and 8.
Exemptions.– (1) All goods imported, produced or manufactured in Pakistan and services provided or
rendered except such goods and services as are specified in the First Schedule shall be exempt from
whole of excise duties:
Provided that goods and services specified in the Third Schedule shall be exempt from duty subject to
such conditions and restrictions, if any, specified therein and no adjustment in terms of section 6 shall be
admissible in respect of goods exempt from duty of excise whether conditionally or otherwise.
(2) The Federal Government may by notification in the official Gaze e, exempt subject to such
conditions as may be specified therein, any goods or class of goods or any services or class of services
from the whole or any part of the duty leviable under this Act.
(3) The Board may, by special order, exempt from the payment of the whole or any part of the duty
leviable under this Act, under circumstances of exceptional nature, any goods or services on which such
duty is leviable.
(4) Notwithstanding the provisions of sub-sections (2) and (3), the Federal Government or the Board
may, by a notification in the official Gaze e, for reasons to be recorded, exempt any person or class of
persons from payment of the whole or part of the default surcharge imposed under section 8 subject to
such conditions or limitations as may be specified in such notification.
Records.—(1) Every person registered for the purposes of this Act shall maintain and keep for a period
of three years at his business premises or registered office in English or Urdu language the following
records of excisable goods purchased, manufactured and cleared (including those cleared without
payment of excise duty) by him or by his agent acting on his behalf in such form and manner as would
permit ready ascertainment of his liability of duty, namely:—
(a) records of clearances and sales made indicating the description, quantity and value of goods, name
and address of the person to whom sales were made and the amount of the duty charged;
(b) records of goods purchased showing the description, quantity and value of goods, name, address
and registration number of the supplier and the amount of the duty, if any, on purchases;
(c) records of goods cleared and sold without payment of duty;
(d) records of invoices, bills, accounts, agreements, contracts, orders and other allied business ma ers;
(e) records of production, stocks and inventory;
(f) records of imports and exports; and
(g) such other records as may be specified by the Board.
For any person or class of persons registered under this Act, or for any goods or class of goods the Board
may specify or prescribe,—
(a) to keep any other records for the purposes of this Act;
(b) to use such electronic fiscal cash registers as may be approved by the Board; and
(c) the procedure or software for electronic maintenance of records and filing of statements, documents
or information by any person or class of persons.
(3) Provisions of sub-sections (1) and (2) shall apply mutatis mutandis on services provided or rendered
by a person registered under this Act.
Invoices.—(1) A person registered under this Act shall issue for each transaction a serially numbered
invoice at the time of clearance or sale of goods, including goods chargeable to duty at the rate of zero
per cent, or providing or rendering services containing the following particulars, namely:–
(a) name, address and registration number of the seller;
(b) name, address and registration number of the buyer;
(c) date of issue of the invoice;
(d) description and quantity of goods or as the case may be, description of services;
(e) value exclusive of excise duty;
(f) amount of excise duty; and
(g) value inclusive of excise duty.
(2) Notwithstanding sub-section (1), where a registered person is also engaged in making supplies
taxable under the Sales Tax Act, 1990, such person shall not be required to issue a separate invoice
for excise purposes and the amount of excise duty and other related information may in such cases be
mentioned on the invoice issued for sales tax purposes.
(3) The Board may, by notification in the official Gaze e, specify such modified invoices for different
persons or classes of persons as it may deem necessary.
(4) The Board may, by notification in the official Gaze e, specify goods in respect of which a copy of the
invoice shall be carried or accompanied with the conveyance during their transportation or movement in
such manner and subject to such conditions as may be specified in this behalf either in such notification
or otherwise.
CHAPTER III
OFFENCES AND PENALTIES

Offences, penalties, fines and allied ma ers.—(1) Any person who fails to file or files an incorrect
return within the period specified in sub-section (1) of section 4 or fails to make payment or makes short
payment of duty on any account, shall pay a penalty of ten thousand rupees in addition to the amount of
duty due from him and without prejudice to other liabilities which may be determined against him or
action which may be taken against him under this Act and rules made thereunder.
(2) Any person who,––
(a) makes, orally or in writing, or signs any declaration, certificate or other document required by this
Act or rules made thereunder or by any Federal Excise officer to do so, which is untrue or incorrect in
any particular or which is incomplete by omi ing any material particular therefrom;
(b) counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be
required under this Act or rules made thereunder or any document used in the transaction of any
business or ma er relevant to this Act or rules made thereunder; and
(c) fails or refuses to give or produce to the Federal Excise officer any information or document required
to be given or produced under this Act or rules made thereunder; shall be guilty of an offence and for
every such offence shall be liable to fine which may extend to twenty thousand rupees and in case of
offence under clause (b), the fine may extend to one hundred thousand rupees and he shall be
punishable with imprisonment for a term which may extend to five years or with both.
Any person who,—
(a) illegally removes, stores, keeps, or withdraws or in any way assists or is concerned in the illegal
removal or withdrawal of any goods in the manner other than the manner prescribed under this Act or
rules made thereunder;
(b) is in any way concerned in conveying, removing, depositing or dealing with any goods with intent to
defraud the Government of any duty of excise due thereon, or to violate any of the provisions of this Act
or rules made thereunder;
(c) is in any way concerned in any fraudulent evasion or a empt at fraudulent evasion of any duty
of excise;
(d) claims, takes or avails adjustment of duty not admissible under this Act or the rules made
thereunder; and
(e) is in any way concerned in the manufacture of any dutiable goods in contravention of the provisions
of this Act or rules made thereunder;
shall be guilty of an offence and for each such offence, shall be liable to fine which may extend to fifty
thousand rupees or five times of the duty involved, whichever is higher and to punishment with
imprisonment which may extend to five years or both.
Any person who, without the approval of the Collector, directly or otherwise destroys, damages, erases
or otherwise manipulates data stored in or used in connection with a computer or otherwise uses a
computer, the purpose or effect of which is to reduce, avoid or evade any liability to duty
of excise which would otherwise have been imposed by this Act, or to defeat any provisions of this Act
or rules made thereunder shall be guilty of an offence and shall be liable to fine which may extend to
seventy five thousand rupees or ten times of the duty involved, whichever is higher and to punishment
with imprisonment which may extend to five years or both.
If any person obtains, a empts to obtain or abets in obtaining, or does anything whereby there might be
obtained by another person, any amount by way of refund or drawback of any duty in respect of any
goods which is not lawfully payable or allowable in respect thereof or which is greater than the amount
so payable or allowable, he shall be guilty of an offence and shall be liable to fine which may extend to
one hundred thousand rupees or five times of duty involved, whichever is higher and to punishment
with imprisonment which may extend to five years or both.
Any person who obstructs any Federal Excise officer or other public servant or any person acting in his
aid or assistance, or duly employed for the prevention of offences under this Act or rules made
thereunder in the execution of his duty or in the due seizing of any goods liable to seizure under this Act
or rules made thereunder, shall be guilty of an offence and for each such offence, shall be liable to fine
which may extend to fifty thousand rupees or five times of duty involved, whichever is higher and to
punishment which may extend to three years or both.
Where an offence under this Act or rules made thereunder has been commi ed by a company, firm, or
other body of persons, any person who at the time of the commission of the offence was a director,
manager, or other similar officer or a partner of the company, firm, or other body of persons or was
purporting to act in that capacity shall be deemed to be guilty of that offence unless he proves that the
offence was commi ed without his consent or connivance and that he exercised all such diligence to
prevent the commission of the offence as he ought to have exercised, having regard to the nature of his
functions in that capacity and to all the circumstances.
Unless otherwise legally proved, where any person is liable under this Act to any penalty or punishment
for any act, omission, neglect or default, he shall be liable to the same punishment, penalty or forfeiture
for every such act, omission, neglect or default of any agent or employee.
(9) Where any goods are chargeable to duty on the basis of retail price under this Act and the retail price
is not indicated on the goods in the manner specified therein or in the rules made thereunder, the duty
shall be charged at the rate of 500 per cent advalorem in case of cigare es, and 40 per cent ad valorem in
case of goods other than cigare es:
Provided that in cases where a registered person does not intend to print retail price for any genuine
reasons, he may voluntarily pay duty on the said higher rates as applicable to him and declare his duty
payments in the return accordingly and other provisions of this section shall not apply in such cases.
(10) Where any person is engaged in the manufacture or production of cigare es in the manner contrary
to this Act or rules made thereunder or otherwise evades duty of excise on cigare es or is engaged in the
manufacture or production of counterfeited cigare es, the machinery, equipments, instruments or
devices used in such manufacture or production shall, after outright confiscation, be destroyed in such
manner as may be approved by the Collector and no person shall be entitled to any claim on any ground
whatsoever, or be otherwise entitled to any compensation in respect of such machinery or equipments,
instruments or devices and such confiscation or destruction shall be without prejudice to any other penal
action which may be taken under the law against the person or in respect of the cigare es or conveyance
involved in or otherwise linked or connected with the case.
(11) Any goods in respect of which any of the provisions of this Act or rules made or notifications issued
thereunder has been contravened shall be liable to confiscation alongwith the conveyance, if any, in
which such goods are laden or have been or being carried and all confiscations in this regard shall vest
with the Federal Government.
(12) Any person who a empts to commit any offence punishable under this Act, or abets the
commission of the offence, shall be liable to the punishment provided for the offence.
Appointment of Special Judges for trial of offences.– (1) The Federal Government may, by notification
in the official Gaze e, appoint as many Special Judges as it may consider necessary, and, where it
appoints more than one Special Judge, shall specify in the notification the territorial limits within which
each one of them shall exercise jurisdiction.
(2) A Special Judge shall be a person who is or has been or is qualified to be a Sessions Judge.
Trial of offences by Special Judge.— (1) On the appointment of a Special Judge for any area, an offence
punishable under this Act shall be tried exclusively by the Special Judge and all cases pending in any
other court in such area immediately before such appointment shall stand transferred to such Special
Judge.
(2) The provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), except those of Chapter
XXXVIII of that Code, shall apply to the proceedings of the court of a Special Judge and, for the purposes
of the said provisions, the court of a Special Judge shall be deemed to be a Court of Session trying cases,
and a person conducting prosecution before the court of a Special Judge shall be deemed to be a Public
Prosecutor, those involved in any criminal issues should contact criminal defense lawyers
(h p://www.tbw.uk.com/criminal-law/defence-solicitors-lawyers-bexleyheath.html) to resolve and
understand any circumstances.
(3) For the purposes of sub-section (2), the Code of Criminal Procedure, 1898 (Act V of 1898), shall have
effect as if an offence punishable under this Act were one of the offences referred to in sub-section (1) of
section 337 of the Code.
(4) A Special Judge shall take cognizance of, and have jurisdiction to try an offence triable under
sub-section (1) only upon a complaint in writing made by such Federal Excise Officers as may be
authorised by the Board in this behalf, by a general or special order in writing.
(5) The provisions of Chapter XX of the Code of Criminal Procedure, 1898 (Act V of 1898), shall apply to
trial of cases under this Act in so far as they are not inconsistent with the provisions of this Act.
(6) The Federal Government may, by order in writing, direct the transfer, at any stage of the trial, of any
case from the court of one Special Judge to the court of another Special Judge for disposal, whenever it
appears to the Federal Government that such transfer will promote the ends of justice or tend to the
general convenience of parties or witnesses.
(7) In respect of a case transferred to a Special Judge by virtue of sub-section (1) or under sub-section (6),
such Judge shall not, by reason of the said transfer, be bound to recall and rehear any witness who has
given evidence in the case before the transfer and may act on the evidence already recorded by or
produced before the court which tried the case before the transfer.
22. Power to arrest and prosecute.– (1) Any Federal Excise Officer authorized by the Board in this behalf
who has reason to believe that any person has commi ed an offence under this Act may arrest such
person after obtaining permission in writing from the Collector concerned:
Provided that the Federal Excise Officer shall immediately intimate the fact of the arrest of a person to
the Special Judge who may direct such Officer to produce that person at such time and place and on
such date as the Special Judge considers expedient and such Officer shall act accordingly.
(2) Notwithstanding anything contained in proviso to sub-section (1), any person arrested under this Act
shall be produced before the Special Judge or, if there is no Special Judge within a reasonable distance, to
the nearest Judicial Magistrate, within twenty-four hours of such arrest, excluding the time necessary for
the journey from the place of arrest to the Court of the Special Judge or, as the case may be, of such
Magistrate.
(3) When any person is produced under sub-section (2) before the Special Judge, he may, on the request
of such person, after perusing the record, if any, and after giving the prosecution an opportunity of
being heard, admit him to bail on his executing a bond, with or without sureties, or refuse to admit him
to bail and direct his detention at such place as he deems fit:
Provided that nothing herein contained shall preclude the Special Judge from canceling the bail of any
such person at a subsequent stage if, for any reason, he considers such cancellation necessary, but before
passing such order he shall afford such person an opportunity of being heard, unless for reasons to be
recorded he considers that the affording of such opportunity shall defeat the purposes of this Act.
(4) When such person is produced under sub-section (2) before a Judicial Magistrate, such Magistrate
may, after authorizing his detention in such custody, at such place and for such period as he considers
necessary or proper for facilitating his earliest production before the Special Judge, direct his production
before the Special Judge on a date and time to be fixed by him or direct such person to be forthwith
taken to, and produced before, the Special Judge and he shall be so taken.
(5) Nothing in sub-section (3) or sub-section (4) shall preclude the Special Judge or the Magistrate from
remanding any such person to the custody of the Federal Excise Officer holding inquiry against that
person if such Officer makes a request in writing, to that effect and the Special Judge or the Judicial
Magistrate, after perusing the record, if any, and hearing such person, is of the opinion that for the
completion of inquiry or investigation it is necessary to make such an order, provided that in no case the
period of such custody shall exceed fourteen days.
(6) When any person is arrested under this Act, the Federal Excise Officer shall record the fact of arrest
and other relevant particulars in the register mentioned in sub-section (10) and shall immediately
proceed to inquire into the charge against such person and if he completes the inquiry within twenty-
four hours of his arrest, excluding the time necessary for journey as aforesaid, he may, after producing
such person before the Special Judge or the nearest Judicial Magistrate make a request for his further
detention in his custody.
(7) While holding an inquiry under sub-section (6), the Federal Excise Officer shall exercise the same
powers as are exercisable by an officer in charge of a police-station under the Code of Criminal
Procedure, 1898 (Act V of 1898), but such Officer shall exercise such powers subject to the foregoing
provisions of this section while holding an inquiry under this Act.
(8) If a Federal Excise Officer, after holding an inquiry, is of the opinion that there is no sufficient
evidence or reasonable grounds to proceed against a person he shall make a report to this effect to the
Collector and with his approval may release him on his executing a bond with or without sureties and
shall direct such person to appear, as and when required, before the Special Judge and may make a
report to the Special Judge for the discharge of such person and shall make a full report of the case to his
immediate superior.
(9) The Special Judge to whom a report has been made under sub-section (8) may, after the perusal of
record of the inquiry and hearing the prosecution, agree with such report and discharge the accused or,
if he is of the opinion that there is sufficient ground for proceeding against such person, proceed with his
trial and direct the prosecution to produce evidence.
(10) The Federal Excise Officer empowered to hold inquiry under this section shall maintain a register to
be called “Register of Arrests and Detention” in the prescribed form in which he shall enter the name
and other particulars of every person arrested under this Act, together with the time and date of arrest,
the details of the information received, the details of things, goods or documents, recovered from his
custody, the name of the witnesses and the explanation, if any, given by him and the manner in which
the inquiry has been conducted from day to day, and such register or authenticated copies of its
aforesaid entries shall be produced before the Special Judge whenever such Officer is so directed by him.
(11) After completing the inquiry, the Federal Excise Officer shall, as early as possible, submit to the
Special Judge a complaint in the same form and manner, in which the officer in charge of a police-station
submits a report before a court.
(12) Any Magistrate of the first class may record any statement or confession during inquiry under this
Act, in accordance with the provisions of section 164 of the Code of Criminal Procedure, 1898 (Act V of
1898).
(13) Without prejudice to the foregoing provisions of this section, the Federal Government may, by
notification in the official Gaze e, authorize any other officer working under the Board to exercise the
powers and perform the functions of a FederalExcise Officer under this section, subject to such
conditions, if any, that it may deem fit to impose.
(14) Notwithstanding any provision of this Act, where any person has commi ed an offence liable to
penalty or punishment under this Act, the Collector may, either before or after the initiation of any
proceedings for the recovery of duty or prosecution of such person, compound the offence if he pays the
amount of duty along with such default surcharge and penalty as is determined under the provisions of
this Act.
23. Power to summon persons to give evidence and produce documents in inquiries.– (1)
Any Federal Excise Officer duly empowered by the Board in this behalf shall have power to summon
any person whose a endance he considers necessary either to give evidence or to produce a document
or any other thing or information in any inquiry which such officer is making for any of the purposes of
this Act.
(2) All persons so summoned shall be bound to a end, either in person or by an authorized agent, as
such Officer may direct, and all persons so summoned shall be bound to state the truth upon any subject
respecting which they are examined or make statements and to produce such documents and other
things as may be required:
Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure (V of 1908) shall
be applicable to requisitions for a endance under this section.
(3) Every such inquiry as aforesaid shall be deemed to be a “judicial proceeding” within the meaning of
section 193 and section 228 of the Pakistan Penal Code (XLV of 1860).
24. Officers required to assist Federal Excise Officers.– All officers of Police and Customs, sales tax, the
civil armed forces and all officers of Government engaged in the collection of land-revenue, and all
village officers shall assist the Federal Excise Officers in the execution of this Act as and when required
by such Officers.
CHAPTER IV
SEARCHES, ARRESTS AND SEIZURES
25. Searches and arrests how to be made.– All searches or arrests made under this Act or any rules
made thereunder and all arrests made under this Act shall be carried out in accordance with the relevant
provisions of the Code of Criminal Procedure, 1898 (V of 1898).
26. Power to seize.– (1) The counterfeited cigare es or cigare es which have been manufactured
unlawfully or on which duty has not been paid as required under this Act and rules made thereunder,
shall be liable to seizure besides the conveyance which has been used for the movement, carriage or
transportation of such cigare es.
(2) For the purpose of this section, ‘conveyance’ shall include all of its fixtures, fi ings and accessories
etc.
27. Confiscation of cigare es.– (1)The cigare es seized for the reasons of counterfeiting shall be liable to
outright confiscation and shall be destroyed in the manner prescribed in sub-section (10) of section 19.
(2) In case of cigare es seized on account of evasion of duty, the owner shall be given an option to pay
penalties and fines as provided under section 19 and meet other obligations as provided under other
relevant provisions of the Act and rules made thereunder, for release of such cigare es in lieu of
confiscation provided that if such release is not claimed or availed, no reduction or abatement in respect
of amounts of duty, penalties and fine shall be admissible in case such cigare es are auctioned.
(3) In case confiscated cigare es are rendered unfit for human consumption or become otherwise unfit
for sale, the Collector may allow destruction of such cigare es in such manner as he may deem
appropriate.
28. Power to release seized conveyance.– (1) Where any conveyance is seized which is liable to
confiscation, the adjudicating authority may, subject to such conditions as may be prescribed, order its
release pending adjudication of the case and on furnishing a guarantee by the owner of the seized
conveyance, from a scheduled bank valid for at least one year equal to the value of such conveyance.
(2) In respect of cases pending before the Special Judge, release of conveyance under sub-section (1) shall
not be allowed without prior permission of the Special Judge.
CHAPTER V
POWERS, ADJUDICATION AND APPEALS
29. Appointment of Federal excise officers and delegation of powers.—(1) For the purposes of this Act
and rules made thereunder, the Board may, by notification in the official Gaze e, appoint, in relation to
any area or jurisdiction specified in the notification, any person to be –
(a) a Collector of Federal Excise;
(b) a Collector of Federal Excise (Appeals);
(c) an Additional Collector of Federal Excise;
(d) a Deputy Collector of Federal Excise;
(e) an Assistant Collector of Federal Excise; and
(f) an Officer of Federal Excise with any other designation.
(2) Notwithstanding the other designations of the officers of Federal Excise used in this Act or the rules
made thereunder:
(a) the Directorate General (Intelligence & Investigation) Customs & Excise shall consist of a Director
General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and
other officers with any other designation as the Board may appoint by notification in the official Gaze e;
(b) the Directorate General of Inspection & Internal Audit shall consist of a Director General and as
many Directors, Additional Directors, Deputy Directors and Assistant Directors and other officers with
any other designation as the Board may appoint by notification in the official Gaze e; and
(c) the Directorate General of Training & Research shall consist of a Director General and as many
Directors, Additional Directors, Deputy Directors and Assistant Directors and other officers with any
other designation as the Board may appoint by notification in the official Gaze e.
(3) The Board may, by notification in the official Gaze e and subject to such limitations or conditions as
may be specified therein, empower by name or designation,—
(a) any Additional Collector of Federal Excise or Deputy Collector of Federal Excise to exercise any of
the powers of a Collector of Federal Excise;
(b) any Deputy Collector of Federal Excise or Assistant Collector of Federal Excise to exercise any of the
powers of an Additional Collector of Federal Excise;
(c) any Assistant Collector of Federal Excise to exercise any of the powers of a Deputy Collector
of Federal Excise; and
(d) any other officer of Federal Excise to exercise any of the powers of a Collector, Additional Collector,
Deputy Collector or Assistant Collector of Federal Excise;
under this Act and the rules made thereunder.
(4) Unless the Board in any case otherwise directs, the Collector may, with the prior approval of the
Board, authorize any officer subordinate to him to exercise within any specified area, any of the powers
of the Collector or of any other officer of Federal Excise under this Act.
(5) The officer to whom any powers of any senior officer are delegated under this section shall not
further delegate such powers.
30. Use of powers of subordinate officer.— (1) An officer appointed under this Act shall exercise such
powers and discharge such duties as are conferred or imposed on him under this Act and he shall also
be competent to exercise all powers and discharge all duties or functions conferred or imposed upon any
officer subordinate to him.
(2) Notwithstanding anything contained in this Act or the rules made thereunder, the Board may, by
general or special order, impose such limitations or conditions on the exercise of such powers and
discharge of such duties by any Federal Excise Officer as it deems fit.
31. Power of adjudication.— (1) The adjudication powers of different Federal Excise Officers shall be as
follows:–
(i) Additional Collector Cases involving evasion of excise duty (principal

amount) or erroneous refund of excise duty,
without limit.
(ii)Deputy Collector Cases involving evasion of excise duty (principal
amount) or erroneous refund of excise duty
provided the amount of duty involved is not less
than one million rupees but does not exceed two
million five hundred thousand rupees.
(iii)Assistant Collector Cases involving evasion of excise duty (principal
amount) or erroneous refund of excise duty
provided the amount of duty involved is not less
than ten thousand rupees but does not exceed one
million rupees.
(iv) Superintendent or Cases involving evasion of excise duty (principal
Principal Appraiser amount) or erroneous refund of excise duty
provided the amount of duty involved does not
exceed ten thousand rupees:
Provided that all cases of contravention of Act or
rules where no evasion of duty is involved shall be
adjudicated by the Deputy Collector of the
respective Collectorate of Federal Excise.
(2)The Board may, by notification in the official Gaze e, vary the jurisdiction and powers of
any Federal Excise Officer or a class of Federal Excise Officers.
(3)A Federal Excise Officer invested with the powers to adjudicate shall decide the case within ninety
days of the issuance of show cause notice or within such extended period as he may for reasons to be
recorded in writing fix provided that such extended period shall in no case exceed ninety days:
Provided that the Board shall have powers to regulate the system of adjudication including transfer of
cases and extension of time limit in exceptional circumstances.
32. Option to pay fine in lieu of confiscation of conveyance.– Wherever confiscation is adjudged under
this Act or the rules made thereunder, the officer adjudging it may give the owner of the conveyance an
option to pay in lieu of confiscation such fine as the officer thinks fit.
33. Appeals to Collector (Appeals).— Any person other than Federal Excise Officer aggrieved by any
decision or order passed under this Act or the rules made thereunder by a Federal Excise Officer upto
the rank of Additional Collector of FederalExcise, other than a decision or order or notice given or action
taken for recovery of the arrears of duty under this Act or rules made thereunder may within thirty days
of receipt of such decision or order prefer appeal therefrom to the Collector (Appeals).
34. Appeals to the Appellate Tribunal and Reference to High Court.–– (1) Any person
or Federal Excise Officer aggrieved by any of the following orders may within sixty days of the receipt
of such orders file appeal to the Appellate Tribunal against such orders,–
(a) an order passed by the Collector (Appeals); and
(b) an order passed by the Board or the Collector of Federal Excise under section 35:
Provided that the Appellate Tribunal shall decide the appeal filed under this sub-section within six
months of its filing.
(2)The Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred
to in sub-section (1) where,–
(a)in any disputed case, other than a case where the determination of any question having a relation to
rate of duty of exciseor to the value of goods and services for purposes of assessment is in issue or is one
of the points in issue, the difference in duty involved or the duty involved; or
(b) the amount of fine or penalty determined by such order;

does not exceed fifty thousand rupees.
(3) Within ninety days of the date on which an order of the Appellate Tribunal is communicated to him,
the aggrieved person or any officer of Federal Excise not below the rank of Deputy Collector may prefer
an application in the prescribed form alongwith a statement of the case, to the High Court, stating any
question of law arising out of such order.
(4) The statement to the High Court referred to in sub-section (3), shall set out the facts, the
determination of the Appellate Tribunal and the question of law, which arises out of its order.
(5) Where on an application made under sub-section (3), the High Court is satisfied that a question of
law arises out of the order referred to in sub-section (3), it may proceed to hear the case.
(6) A reference to the High Court under this section shall be heard by a Bench of not less than two judges
of the High Court and, in respect of the reference, the provisions of section 98 of the Civil Procedure,
1908 (V of 1908) shall apply, so far as may be, notwithstanding anything contained in any other law for
the time being in force.
(7) The High Court upon hearing a reference under this section shall decide the question of law raised by
the reference and pass judgment thereon specifying the grounds on which such judgment is based and
the Tribunal’s order shall stand modified accordingly. The Court shall send a copy of the judgment
under the seal of the Court to the Appellate Tribunal.
(8) The cost of any reference to the High Court shall be in the discretion of the Court.
(9) Notwithstanding that a reference has been made to the High Court, the duty shall be payable in
accordance with the order of the Appellate Tribunal:
Provided that, if the amount of duty is reduced as a result of the judgment in the reference by the High
Court, and any amount of duty is found refundable, the High Court may, that he wants to prefer
petition for leave to appeal to the Supreme Court, make an order authorizing the Collector to postpone
the refund until the disposal of the appeal by the Supreme Court.
(10) Where recovery of any sum has been stayed by the High Court by an order, such order shall cease to
have effect on the expiration of a period of six months following the day on which it is made unless the
reference is decided, or such order is withdrawn, by the High Court earlier.
(11) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application made to the High
Court under sub-section (3).
(12) An application under sub-section (3) by a person other than the Collector shall be accompanied by a
fee of one hundred rupees.
35. Powers of Board or Collector to pass certain orders.– (1) The Board or the Collector within his
jurisdiction, may suo moto call for and examine the records of any proceedings under this Act for the
purpose of satisfying itself or, as the case may be, himself as to the legality or propriety of any decision
or order passed by a subordinate officer and may pass such order as it or he may think fit.
(2) No order confiscating goods of greater value or enhancing any fine, or imposing or enhancing any
penalty, or requiring payment of any duty not levied or short-levied shall be passed under sub-section
(1) unless the person affected thereby has been given an opportunity of showing cause against it and of
being heard in person or through a counsel or other person duly authorized by him.
(3) No record of any proceedings relating to any decision or order passed by any Federal Excise Officer
shall be called for or examined under sub-section (1) after the expiry of two years from the date of such
decision or order.
36. Power to rectify mistakes in orders.– The Federal Government, the Board or
any Federal Excise Officer may rectify any mistake which is apparent from the record in any order
passed by it or him under any of the provisions of this Act or the rules made thereunder, on its or his
own motion or on an application made by a person affected by the order within three years of the
passing of such order provided that no such rectification which has the effect of enhancing any penalty
or fine or requiring the payment of a greater amount of duty shall be made unless the person affected by
the proposed rectification has been given an opportunity of being heard.
37. Deposit, pending appeal, of duty demanded or penalty levied.– (1) Where in any appeal, the
decision or order appealed against relates to any duty demanded or penalty imposed under this Act, the
person desirous of appealing against such decision or order shall, pending the appeal, deposit the duty
demanded or the penalty imposed provided that the Appellate Tribunal or Collector (Appeals) may in
any particular case dispense with such deposit subject to such conditions as it may deem fit to impose so
as to safeguard the interest of revenue.
(2) The order for such dispensation under sub-section (1) shall cease to have effect on the expiration of a
period of six months following the date on which order for dispensation was passed or until the order of
dispensation is withdrawn earlier or the case is finally decided earlier by the Appellate Tribunal or
Collector (Appeals).
(3) Notwithstanding sub-sections (1) and (2), the Appellate Tribunal or Collector (Appeals) may direct
that, pending decision on the appeal, the duty demanded or penalty imposed, alongwith the default
surcharge payable under this Act, be paid by the appellant in suitable installments spread over a period
not exceeding six months from the date of such direction:
Provided that where a person has, at the time of filing appeal, deposited fifteen per cent of the liability
covered under the decision or order appealed against, he shall not be required to separately seek stay
against recovery and stay in such a case shall commence from the date of payment of such fifteen per
cent amount and shall remain valid till the expiry of a period of six months or till the decision of the
appeal, whichever is earlier unless the case is decided in his favour and the amount so paid is claimed to
have become due for refund.
38.Alternate Dispute Resolution.—(1) Notwithstanding any other provision of this Act, or the rules
made thereunder, any aggrieved person in connection with any ma er of excise pertaining to liability
of excise duty, default surcharge, admissibility of refund or rebate, waiver or fixation of penalty or fine,
confiscation of goods, relaxation of any time period or any procedural and technical condition may
apply to the Board for the appointment of a commi ee for the resolution of any hardship or dispute
mentioned in detail in the application.
(2)The Board may, after examination of the application of an aggrieved person, appoint a commi ee
consisting of an officer of excise and one or two persons from a notified panel of Chartered or Cost
Accountants, Advocates or reputable taxpayers for the resolution of hardship or the dispute.
(3)The commi ee constituted under sub-section (2) shall examine the issue and may, if it deems
necessary, conduct inquiry, seek expert opinion, direct any officer of excise or any other person to
conduct an audit and make recommendations in respect of the resolution of dispute as it may deem fit.
(4)The Board may, on the recommendation of the commi ee, give or pass such order, as it may deem
appropriate.
(5)The aggrieved person may make the payment of excise duty and other taxes as determined by the
Board in its order under sub-section (4) and all decisions, orders and judgements made or passed shall
stand modified to that extent and all proceedings under this Act or the rules made thereunder by any
authority or forum shall abate:
Provided that, in case the ma er is already sub-judice before any forum or tribunal or the court, the
position agreed between the aggrieved person and the Board in the light of recommendations of the
commi ee shall be submi ed before that forum, tribunal or the court for consideration and order as
deemed appropriate.
(6)The Board may, by notification in the official Gaze e, make rules for carrying out the purposes of this
section.
39. Exclusion of time taken for copy.– In computing the period of limitation specified for an appeal or
application under this Chapter, the day on which the order complained was served, and if the party
preferring the appeal or making the application was not furnished with a copy of the order when the
notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be
excluded.
CHAPTER VI
SUPPLEMENTAL PROVISIONS
40. Power of Board to make rules.– (1) The Board may make rules to carry into effect the purposes of
any or all the provisions of this Act including charging fee for processing of returns, claims and other
documents and for preparation of copies thereof.
(2)In making rules under this section, the Board may provide that any person commi ing a breach of
any rule shall, without prejudice to any other action that may be taken against him under this Act, be
liable to such penalty as may be prescribed under the rules and that any article in respect of which any
such breach is commi ed shall be confiscated or destroyed.
(3) The Board may, in respect of cigare es, make rules or issue instructions for the purpose of affixing
duty stamps and banderoles and any instructions issued in this behalf shall have the force of rules issued
under this Act.
41. Bar of suit and limitation of suit and other legal proceedings.– (1) No suit shall be brought in any
civil court to set aside or modify any order passed, or any assessment, levy or collection of any duty,
under this Act.
(2) No suit prosecution or other legal proceeding shall lie against the Federal Government or against any
officer of the Government in respect of any order passed in good faith or any act in good faith done or
ordered to be done under this Act.
(3) Notwithstanding anything in any other law for the time being in force, no investigation or inquiry
shall be undertaken or initiated by any governmental agency against any officer or official for anything
done in his official capacity under this Act, rules, instructions or direction made or issued thereunder
without the prior approval of the Board.
42. Observance of Board’s orders, directions and instructions.– All officers and persons employed in
the execution of this Act and the rules made thereunder shall observe and follow the orders, directions
and instructions of the Board provided that no such order, direction or instruction shall be given by the
Board so as to interfere with the discretion of an officer in deciding the issues or ma ers brought before
him for adjudication under this Act or rules made thereunder.
43. Removal of difficulties and condonation of time limit etc.— (1)If any difficulty or situation arises in
giving effect to or applying the provisions of this Act or the rules made or notifications issued
thereunder, the Board may, through a general order or otherwise, issue instructions or directions for
such actions to be taken by an officer of Federal Excise or any other person as it considers necessary or
expedient for the purpose of removing the difficulty or tackling such situation and every such officer or
person shall be bound to comply with such instructions or directions in such manner as may be specified
therein.
(2) Where any time or period has been specified under any of the provisions of this Act or rules made
thereunder within which any application is to be made or any act or thing is to be done, the Board may,
in any case or class of cases, permit such application to be made or such act or thing to done within such
time or period as it may consider appropriate provided that the Board may subject to such limitations or
conditions as may be specified therein, empower any Collector or other officer of Federal excise to
exercise the powers under this sub-section in any case or class of cases.
44. Refund of duty.—(1) No refund of any amount of duty accrued for any reason under this Act or
rules made thereunder shall be allowed unless claimed within one year of its accrual.
(2) In a case where a registered person did not avail adjustment of duty admissible at the relevant time,
the Collector may allow such person to avail the adjustment at any subsequent time provided that claim
for such adjustment is made within a period of one year from the date on which it was admissible.
(3) In a case where claim for refund or adjustment has accrued in consequence of any decision or
judgment of any Federal Excise Officer, the Tribunal or Court, the period of one year, for the purpose of
this section, shall be computed from the date of such decision or judgment.
45. Access to records and posting of excise staff, etc.— (1) A person who is required to maintain any
record or documents under this Act or any other law shall, as and when required by
the Federal Excise Officer produce record or documents which are in his possession or control or in the
possession or control of his agent and where such record or documents have been kept on electronic
data, he shall allow access to such officer to have access and use of any machine on which such data is
kept and shall facilitate such officer to retrieve whole or part of such data in such manner and to such
extent as may be required by him.
(2) Subject to such conditions and restrictions, as deemed fit to specify, the Board may, post officer
of Federal Excise to the premises of registered person or class of such persons to monitor production,
removal or sale of goods and the stock position or the maintenance of records:
Provided that if a Collector, on the basis of material evidence, has reason to believe that a registered
person is involved in evasion of duty, he may, by recording the reason in writing, post an officer
of Federal Excise to the premises of such registered person to monitor production, removal or sale of
goods and the stocks position or maintenance of records.
46. Departmental Audit.—(1) The Federal Excise Officer authorized by the Board by designation may,
once in a year, after giving advance notice in writing, conduct audit of the records and documents of any
person registered under this Act.
(2) In case the Collector has information or sufficient evidence showing that such registered person is
involved in fraud or evasion of duty, he may authorize a Federal Excise Officer, not below the rank of
Assistant Collector, to conduct audit at any time in a year.
(3) Notwithstanding the penalties prescribed in section 19, if a registered person wishes to deposit the
amount of duty not paid, short paid or the amount of duty evaded along with default surcharge
voluntarily, whenever it comes to his notice, before commencement of audit, no penalty shall be
recovered from him:
Provided that if a registered person wishes to deposit the amount of duty not paid, short paid or amount
of duty evaded along with default surcharge during or after the audit but before the conclusion of
original adjudication proceedings, he may deposit such amount alongwith twenty five percent of the
amount of penalty prescribed under this Act or the rules made thereunder and in such case, further
proceedings in the case shall abate.
(4) The Board may appoint a Chartered Accountant or a Cost and Management Accountant or a firm of
such accountants to conduct audit of a person liable to pay duties under this Act in such manner and
subject to such conditions it may specify.
(5) The audit of the registered person shall generally be a composite audit covering all duties and taxes
to which his business or activity is liable under the laws administered by the Board.
47. Service of order, decisions, etc.–– Any adjudication order or decision made or any summons or
notice issued under this Act shall be served,–
(a) by tendering the adjudication order, decision, summons or notice or sending it by registered post or
courier service to the person for whom its is intended; or
(b) if the adjudication order, decision, summons or notice cannot be served in any manner provided in
clause (a), by affixing it on the notice board of the concerned Federal Excise Office.
48. Repeal.–(1)Subject to the provisions of sub-section (2), the Central Excises Act, 1944 (I of 1944) shall
stand repealed with effect from the date notified under sub-section (3) of section 1.
(2) Unless otherwise directed by the Federal Government, in case of area where the repealed Act was
extended through an order by a Governor of the Province or otherwise through an order by any other
authority, the application of the repealed Act shall continue to be in force till this Act is made applicable
in that area.
FIRST SCHEDULE
[See section 3]
TABLE I
(EXCISABLE GOODS)
Heading/ sub-
S.No. Description of goods Rate of duty
heading Number
(1) (2) (3) (4)
1 Edible oils excluding epoxidized soyabean oil 15.07, 15.08, 15.09, Fifteen per
falling under heading 15.18. 15.10, 15.11, 15.12, cent ad val.
15.13, 15.14, 15.15,
15.16, 15.17 and 15.18
2 Vegetable ghee and cooking oil. Respective headings Fifteen per
cent ad val.
3 Concentrates for aerated beverages in all 2106.9010 Fifty per

forms including syrup form centad val.
4 Aerated waters 2201.1020 Twelve per cent
of retail price.
5 Aerated waters, containing added sugar or 2202.1010 Twelve per cent
other sweetening ma er or flavoured of retail price.
6 Aerated waters if manufactured wholly from Respective Headings Ten per cent of
juices or pulp of indigenous vegetables, food retail price.
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
7 Unmanufactured tobacco. 24.01 Five rupee per
kilogram.
8 Cigars, cheroots, cigarillos and cigare es, of 24.02 Sixty three per
tobacco or of tobacco substitutes. cent of retail
price.
9 Locally produced cigare es if their retail price 24.02 Sixty three per
exceeds thirteen rupees per ten cigare es. cent of retail
price.
10 Locally produced cigare es if their retail price 24.02 Two rupee and
exceeds five rupees and seventy-four paisa per forty five paisa
ten cigare es but does not exceed thirteen per ten cigare es
rupees per ten cigare es. plus sixty nine
per cent per
incremental rupee
or part thereof.
11 Locally produced cigare es if their retail price 24.02 Two rupee and
does not exceed five rupees and seventy-four forty five paisa
per ten cigare es. per ten cigare es.
12 Cigare es manufactured by a manufacturer 24.02 Sixty three per
who remains engaged on and afterthe 10th cent of retail
June, 1994, either directly or through any other price.
arrangement, in the manufacture of any brand
of cigare e in non-tariff areas
13 Portlandcement, aluminous cement, slag 25.23 Seven hundred
cement, super sulphate cement and similar and fifty rupees
hydraulic cements, whether or not coloured or per metric ton.
in the form of clinkers.
14 Motor spirit 2710.1110. Eighty eight paisa
per litre.
15 Aviation spirit 2710.1120. Eighty eight paisa

per litre.
16 Spirit type jet fuel 2710.1130 Eighty eight paisa
per litre.
17 Solvent oil (non-composite) 2710.1150 Thirteen rupee
per litre.
18 Other 2710.1190 Eighty eight paisa
per litre.
19 J.P.1 2710.1912 Six paisa per litre.
20 Other jet fuels 2710.1919 Six paisa per litre.
21 Other fuel oils 2710.1949 One hundred
eighty five rupees
per metric ton.
22 Lubricating oil in packs not exceeding 10 litres 2710.1951 Seven rupees and
fifteen paisa per
litre.
23 Lubricating oil in packs exceeding 10 litres 2710.1952 Seven rupees and
fifteen paisa per
litre.
24 Lubricating oil in bulk (vessels, bouzers, 2710.1953 Seven rupees and
lorries etc) fifteen paisa per
litre.
25 Lubricating oil if manufactured from Respective headings Five rupee per
reclaimed oils or sludge or sediment litre.
26 Mineral greases 2710.1992 Twenty five
rupees per
kilogram.
27 Base lube oil 2710.1993 Seven rupees and
fifteen paisa per
litre.
28 Transformer oil 2710.1997 Ten percent of the
retail price or
seven rupees and
fifteen paisa per
litre, whichever is
higher.
29 Other mineral oils excluding sewing machine 2710.1999 Fifteen per
oil cent ad val.
30 Waste oil 2710.9100 and Ten per cent of

2710.9900 the retail price or
seven rupees and
fifteen paisa per
litre, whichever is
higher.
31 Liquified natural gas 2711.1100 Seventeen rupees
and eighteen
paisa per
hundred cubic
metres.
32 Liquified propane 2711.1200 Seventeen rupees
and eighteen
paisa per
hundred cubic
metres.
33 Liquified butanes 2711.1300 Seventeen rupees
and eighteen
paisa per
hundred cubic
metres.
34 Liquified ethylene, propylene, butylenes and 2711.1400 Seventeen rupees
butadiene and eighteen
paisa per
hundred cubic
metres.
35 Other liquefied petroleum gases and gaseous 2711.1900 Seventeen rupees
hydrocarbons and eighteen
paisa per
hundred cubic
metres.
36 Natural gas in gaseous state 2711.2100 Five rupee and
nine paisa per
Million British
Thermal Unit
(MMBTu.).
37 Other petroleum gases in gaseous state 2711.2900 Five rupee and
nine paisa per
Million British
Thermal Unit
(MMBTu.).
38 Petroleum Bitumen (Bitumen and Asphalt) 27.13, 27.14 and 27.15
including bituminous mixtures:
(i) Blown grade (i) Three

thousand one
hundred and fifty
rupees per metric
tonne.
(ii) Paving grade without further process. (ii) One thousand
eight hundred
rupees per metric
tonne.
(iii) Other (iii) Three
thousand one
hundred and fifty
rupees per metric
tonne.
39 Carbon black oil (carbon black feedstock) 2707.9910, 2713.9010 Seven rupee and
including residue carbon oil and 2713.9020 fifteen paisa per
litre.
40 Methyl tertiary butyle ether (MBTE) 2909.1910 Eighty eight paisa
per litre.
41 Flavours and concentrates for use in aerated 3302.1010 Fifty per
beverages centad val.
42 Perfumes and toilet waters: 3303.0000 Ten per cent of
retail price if
packed in retail
packing and Ten
per
centad valorem if
in bulk
43 Beauty or make-up preparations and 33.04 Ten per cent of
preparations for the care of the skin (other retail price if
than medicaments), including sunscreen or packed in retail
sun tan preparations; manicure or pedicure packing and ten
preparations. per
cent advalorem if
in bulk
44 Preparations for use on the hair excluding 33.05 Ten per cent of
herbal hair oil and kali mehndi retail price if
packed in retail
packing and ten
per
cent advalorem if
in bulk
45 Pre-shave, shaving or after-shave 33.07 Ten per cent of

preparations, personal deodorants, bath retail price if
preparations, depilatories and other packed in retail
perfumery, cosmetic or toilet preparations, not packing and ten
elsewhere specified or included; prepared per
room deodorisers, whether or not perfumed or cent advalorem if
having disinfectant properties (excluding in bulk
agarba i and other odoriferous preparations
which operate by burning).
46 Greases 3403.1910 Twenty five
rupees per
kilogram.
47 Organic composite solvents and thinners, not 3814.0000
elsewhere specified or included; prepared
paint or varnish removers.
(i) Solvent oil (composite) Thirteen rupee
per litre.
(ii) Other (excluding thinners) Ten per cent of
retail price.
Interpretation.–– (1) Unless the intent appears otherwise, for the purpose of levy of duty of excise, the
description of goods shall prevail upon the tariff classification. However in order for interpretation of
description of any goods or verification of any characteristics of any product, the reliance shall be made
on the relevant version of the Explanatory Notes to the Harmonized Commodity Description and
Coding System.
(2) The rate of duty mentioned in column (4) of the above table shall also apply on the goods mentioned
in column (2) thereof, if imported or brought from non-tariff to tariff areas in case of notified goods.
TABLE II
(EXCISABLE SERVICES)
S.No Description of Services Heading/Sub- Rate of duty

heading
Number
(1) (2) (3) (4)
1 Advertisement on closed circuit T.V. 9802.3000 Fifteen per cent

of the charges.
2 Advertisements on cable T.V. network. 9802.5000 Fifteen per cent
of the charges.
3 Facilities for inland travel 98.03
(i) Travel by air 9803.1000 Fifteen per cent

of the charges.
(ii) Travel by train in Airconditioned sleeper class 9803.2010 Twelve and half
per cent of the
charges.
(iii) Travel by train in Airconditioned parlour class 9803.2020 Twelve and half
(si er) per cent of the
charges.
(iv) Travel by train in First class (sleeper) 9803.2030 Twelve and half
per cent of the
charges.
4 Inland carriage of goods by air 9804.1000 Fifteen per cent
of the charges.
5 Shipping agents. 9805.1000 i) Two hundred
rupees per
house-bill of
lading issued in
case of Non-
Vessel Operating
Common
Carriers
(NVOCC),
International
Freight
Forwarders and
Slot Carriers
ii) Fifteen per
cent of the
charges in case
of other
categories of
shipping agents.
6 Services provided or rendered by persons engaged 98.12
in telecommunication work in respect of telephone,
telegraph, telex, telefax and alike:
(i) Telephone 9812.1000 Fifteen per cent
of the charges.
(ii) Telegraph 9812.2000 Fifteen per cent
of the charges.
(iii) Telex 9812.3000 Fifteen per cent
of the charges.
(iv) Telefax 9812.4000 Fifteen per cent
of the charges.
(v) Other 9812.9000 Fifteen per cent

of the charges.
Explanation:- (1) The sub-head “Other” includes
the following services, namely:*–
(a)Telephone cards including payphone cards and
pre-paid calling cards.
(b)Wireless Local Loop (WLL).
(c)Very small aperture terminal (VSAT) services
(Voice based).
(d)Voice cast (voice broadcasting service).
(e) Installation of telephone connection.
(f)Shifting of telephone connection.
(g) Restoration of telephone connection.
(h)Conversion of telephone connection into
subscriber turn dialing/non-subscriber telephone
dialing.
(i)Provision of extension of telephone connection.
(j)Changing of telephone connection.
(k)Cost of telephone set.
(2) The persons or companies other than Pakistan
Telecommunication Corporation Limited (PTCL),
engaged in telecommunication services shall pay
duty at the rate specified in column (4) on charges
excluding the charges billed by PTCL.
7 Services provided or rendered in respect of goods 9813.1010 Three per cent of
insurance. the premium
paid.
8 Services provided or rendered in respect of other 9813.1090 Three per cent of
insurance. the premium
paid
SECOND SCHEDULE
(Goods on which duty is collectible under sales tax mode with entitlement for adjustment with sales tax and vice
versa)
[See section 7]
S.No Description of Goods Heading/sub-heading

number
(1) (2) (3)
1 GOODSEdible oil excluding epoxidized 15.07, 15.08, 15.09,

soyabean oil falling under heading 15.18. 15.10, 15.11, 15.12,
15.13, 15.14, 15.15,
15.16, 15.17 and 15.18
2 Vegetable ghee and cooking oil. Respective headings.

THIRD SCHEDULE
(Conditional exemptions)
[See sub-section (1) of section 16]
TABLE-I
(Goods)
S.No. Heading/ sub-

Description of goods
heading Number
(1) (2) (3)
1 Crude vegetable oil, if obtained from the locally grown seeds 15.07, 15.08, 15.09,
excluding cooking oil, without having undergone any process 15.10, 15.11, 15.12,
other than the process of washing. 15.13, 15.14, 15.15,
15.16, 15.17 & 15.18
2 Non-aerated beverage concentrate if used in the manufacture 21.06
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
3 Unmanufactured tobacco or tobacco refuse if used for the 24.01
purposes other than the manufacture of cigare es, smoking
mixtures for pipes and cigare es and cigars and cheroots
4 Cigars, cheroots, cigarillos and cigare es, of tobacco or of 24.02
tobacco substitutes,–
(i) If supplied to Pakistan Navy for consumption by its
personnel on board its vessels
(ii) 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
(iii) If supplied for consumption by the President of Pakistan,
the President of Azad Jammu & Kashmir and the Governors of
the Provinces, members of their families and guests provided
that the cigare es are manufactured and supplied on the
specific wri en orders of the competent official authority and
the cigare es and their packets are special-crested for the
respective privileged House.
(iv) 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
5/9/2018 g Act,y2005 | The Constitution of Pakistan, 1973 Developed by Zain Sheikh
04- Federal Excise
subject to the same conditions and procedures as are applicable

for the purposes of exemption of customs duty.
5 Hydraulic cement imported or purchased locally by petroleum 2523.9000
or energy sector companies or projects subject to the same
conditions and procedures as are applicable for the purposes of
exemption of customs duty.
6 Motor spirit,– 2710.1110
(i) If supplied to Pakistan Navy for consumption in its vessels
(ii) If supplied for consumption by the International Bank for
Reconstruction and Development in its official cars
7 Lubricating oil if supplied to Pakistan Navy for consumption in Respective heading
its vessels
8 Transformer oil if used in the manufacture of transformers Respective heading
supplied against international tenders to a project financed out
of funds provided by the international loan or aid giving
agencies.
9 Sludge and sediment recovered from storage tanks of the 2710.9900
incoming vessels or ships meant for breaking
10 Natural gas if produced and used in the same field for drilling, 2711.2100
production, pressure maintenance or in any other joint
operations including flaring in the same field.
Explanation.– For the purpose of this entry, “Joint Operations”
means all marine and land activities, including gas exploration,
prospection, development and production activities conducted
by Working Interest Owners under a petroleum concession
agreement with the Government
1112 Carbon black oil (carbon black feedstock) if imported by 2707.9910 &
National Petrocarbon (Pvt.) Ltd, Pipri, Karachias raw material 2713.9010Respective
for the manufacture of carbon black.Goods,– headings
(i) If donated to the President’s Funds for Afghan Refugees,
Assistance to Palestine and Famine Relief for Africa, provided
that before making such donation the manufacturer or
importer shall inform in writing to the Collector
of Federal Excise or as the case may be, Collector of Customs
about quantity, value and the duty involved on such goods and
shall in case of imports, fulfill the conditions and comply with
the procedures specified for the purposes of exemption from
customs duty.
(ii) If purchased by the Cabinet Division, Government of
Pakistan, for donation to a foreign country in the event of
natural disasters as certified by the Emergency Relief Cell of
that Division.
(iii) If supplied against international tender issued by UNICEF,
UNDP, WHO, WFP, UNHCR, International Red Cross or any
other relief agency, for Afghan Refugees subject to the
conditions given below, namely,-
(a) payment for the supply shall be received in foreign
currency, which shall be surrendered to the State Bank of
Pakistan and the supplier shall receive payment in Pak rupees
as per State Bank procedure and foreign exchange regulations;
(b) the goods shall be duly received by the organization which
signed the contract, and a certificate to this effect shall be
issued by the organization which shall be duly a ested by the
Chief Commissioner/ Commissioner of Afghan Refugees and
will be submi ed by the manufacturer to the Collector
of Federalexcise; and
(c) the registered person shall retain the relevant documents
and certificates in record.
(iv) If supplied as ship stores to ships and aircrafts leaving for
abroad subject to the satisfaction of the Collector of Customs in
terms of section 24 of the Customs Act, 1969.
13 Goods imported or supplied under grants-in-aid for which a Respective
specific consent has been obtained from the Central Board of headings.
Revenue.
14 Goods if imported as bonafide baggage. Respective
headings.
15 Goods if imported by Duty Free Shops as baggage free of Respective
custom duty, regulatory duty and sales tax under the baggage headings.
rules made under the Customs Act, 1969 (IV of 1969).
16 Any goods which are manufactured, produced in-house by a Respective

registered person and used for the manufacture and headings.
production of goods on which duty of excise is paid by such
person.
EXPLANATION.– Exemption under this entry shall also be
admissible on unmanufactured tobacco purchased and used
after necessary treatment in the manufacture of cigare es and
other excisable tobacco products.
TABLE-II
(Services)
S.No Description of Services Heading/sub-

heading
number
(1) (2) (3)
1 Advertisements financed out of funds provided under grants- Respective sub-

in-aid agreements. heading of
Heading 98.02
2 Telecommunication services: Respective sub-
(i) Such charges as are billed by persons providing internet heading of
services and are in excess of the duty-paid charges of Pakistan Heading 98.12
Telecommunication Corporation Limited included in the bill
(ii) Such charges payable on the international leased lines of the
Pakistan Telecommunication Corporation Limited used by–
(a) software exporting firms registered with the Pakistan
Software Export Board; and
(b) data and internet service providers licensed by the Pakistan
Telecommunication Authority.
(iii) Such amount received by the Long Distance International
license holders including Pakistan Telecommunication
Company Limited on international incoming calls under
agreements with the foreign telecommunication companies
(iv) Pager service
3 Marine insurance for export. 9813.1000
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Federal Excise Act, 2005 13/06/2011

An Act to consolidate and amend the law relating to duties of excise

It is hereby enacted as follows:–

(2) It extends to the whole of Pakistan

(3) It shall come into force on 1st day of July, 2005.

(7) “default surcharge” means surcharge levied under section 8;

(10) “establishment” includes an undertaking, ﬁrm or company, whether incorporated or not, an

(16) “manufacture” includes,–

(a) any process incidental or ancillary to the completion of a manufactured product;

(22) “Schedule” means the schedule appended to this Act;

LEVY, COLLECTION AND PAYMENT OF DUTY

(a) goods produced or manufactured inPakistan;

(b) goods imported intoPakistan;

(d) services, provided or rendered inPakistan;

(a) on the production capacity of plants, machinery, undertakings, establishments or installations

(c) records of goods cleared and sold without payment of duty;

(e) records of production, stocks and inventory;

(f) records of imports and exports; and

(g) such other records as may be speciﬁed by the Board.

(a) name, address and registration number of the seller;

(b) name, address and registration number of the buyer;

(c) date of issue of the invoice;

(e) value exclusive of excise duty;

(f) amount of excise duty; and

(g) value inclusive of excise duty.

OFFENCES AND PENALTIES

(2) Any person who,––

Any person who,—

SEARCHES, ARRESTS AND SEIZURES

POWERS, ADJUDICATION AND APPEALS

(a) a Collector of Federal Excise;

(b) a Collector of Federal Excise (Appeals);

(c) an Additional Collector of Federal Excise;

(d) a Deputy Collector of Federal Excise;

(e) an Assistant Collector of Federal Excise; and

(f) an Oﬃcer of Federal Excise with any other designation.

under this Act and the rules made thereunder.

(i) Additional Collector Cases involving evasion of excise duty (principal

(a) an order passed by the Collector (Appeals); and

(b) the amount of ﬁne or penalty determined by such order;

(1) (2) (3) (4)

3 Concentrates for aerated beverages in all 2106.9010 Fifty per

15 Aviation spirit 2710.1120. Eighty eight paisa

30 Waste oil 2710.9100 and Ten per cent of

(i) Blown grade (i) Three

45 Pre-shave, shaving or after-shave 33.07 Ten per cent of

S.No Description of Services Heading/Sub- Rate of duty

(1) (2) (3) (4)

1 Advertisement on closed circuit T.V. 9802.3000 Fifteen per cent

(i) Travel by air 9803.1000 Fifteen per cent

(v) Other 9812.9000 Fifteen per cent

S.No Description of Goods Heading/sub-heading

(1) (2) (3)

1 GOODSEdible oil excluding epoxidized 15.07, 15.08, 15.09,

2 Vegetable ghee and cooking oil. Respective headings.

[See sub-section (1) of section 16]

S.No. Heading/ sub-

(1) (2) (3)

subject to the same conditions and procedures as are applicable