Government
of Pakistan
Central Board of Revenue
***
(Central Excise)
S.R.O.388(I)/2001.- In exercise of the powers conferred by
section 37 of the Central Excises Act, 1944 (I of 1944), the Central Board of
Revenue is pleased to make the following further amendments in the Central
Excise Rules, 1944, namely:-
In
the aforesaid Rules, for rule 235 the following shall be substituted, namely:-
“235. Application of the supervised procedure.— (1) Notwithstanding
anything contained in rules 9, 47, 49, 52 and 185, the provisions of the rules
in this Chapter shall apply, with regard to the matters hereinafter indicated,
to all dutiable goods except the following, namely:-
(i)
Cigarettes;
(ii)
aerated water;
(iii)
cement; and
(iv)
paper and paperboard:
Provided that the
manufacturers of aforesaid commodities shall opt for self clearance procedure
on fulfilling the conditions as may be prescribed by the Central Board of
Revenue.
(2) In
the case of any conflict between any provision contained in this Chapter and
any provision contained elsewhere in these Rules, the provision in this Chapter
shall prevail.
(3) Any matter not covered by the provisions
contained in this Chapter shall be governed by the appropriate provisions
contained elsewhere in these Rules.”;
[C.No.1(1)CEB/2001]
(Syed Tanvir Ahmad)
Secretary (C.E.Bud.)