Government of Pakistan
Central Board of Revenue
***
Islamabad, the 15th June, 2002.
(Central Excise)
S.R.O.328(I)/2002.—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 direct that the following further amendments shall be made in the Central Excise Rules, 1944, namely:-
In the aforesaid Rules,
(1) in rule 2, in clause (c),--
(a) after the word “Collectorates”, the words “or the class of cases” shall be inserted; and
(b) after sub-clause (xiv), the following new sub-clause shall be added, namely:-
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“(xv) Collector of Large Taxpayers Unit. |
The cases relating to the taxpayers notified by the Central Board of Revenue as large taxpayers irrespective of their territorial location.”; |
(2) in rule 10,--
(i) in sub-rule (1), for the words “one year” the words “three years” shall be substituted;
in sub-rule (2), for the words “three years” the words “five years” shall be substituted; and
(ii) sub-rule (3) shall be omitted;
(3) in rule 47, in sub-rule (1),--
(a) for the words “six months” the words “one year” shall be substituted; and
(b) in the first proviso,--
(i) for the words “six months”, occurring first time, the words “one year” shall be substituted; and
(ii) for the words “six months”, occurring second time, the words “three years” shall be substituted;
(4) rules 52A, 53B and 53BB shall be omitted;
(5) in rule 54, for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
“Provided that the manufacturers of goods who have been exempted from central excise duty shall not be required to submit the return prescribed under this rule.”;
(6) rule 55 shall be omitted;
(7) rules 83, 84, 86, 89, 90, 91, 92, 185A and 234A shall be omitted;
(8) in rule 96W, in sub-rule (10), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
“Provided that he shall not be required to submit this return during the period when this service remains exempt from central excise duty.”;
(9) in rule 174,--
(a) in sub-rule (1), in clause (b), after the word “services”, the words “other than those liable to central excise duty in general sales tax mode” shall be inserted; and
(b) in sub-rule (3), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be inserted, namely:-
“Provided that manufacturers of goods or providers of services which have been exempted from central excise duty shall not be required to obtain central excise licence”;
(10) for rule 176, the following shall be substituted, namely:-
“176. Form of applications.— (1) Every application for a licence under these rules shall be in such one of the proper Forms of application as may be appropriate to the case and shall clearly describe the premises, if any, in which the applicant intends to conduct his business.
(2) The application for licence may be made at any time during the year but shall reach the licensing authority at least one month before the commencement of the production or manufacture of excisable goods or the business for the first time.
(3) Every such application for licence shall be accompanied by a treasury challan showing the payment of a fee of Rs.2’000/- deposited in the head “0239800—Central Excise Licence for.
(4) Every licence issued will be valid until there is any change in machinery or any other essential particular of the licence or until suspended, revoked or surrendered as prescribed under the rules.
(5) Whenever there is a change in the machinery, structure, map or any other essential particular, the licensee shall submit within ten days an application in writing to the licensing authority and get his licence amended accordingly without payment any extra fee.
(6) For any contravention of this rule the manufacturer or service provider shall be liable to a penalty which may extend to twenty thousand rupees.”;
(11) in rule 178, the words “or renewed”, wherever occurring, shall be omitted;
(12) for rule 210, the following shall be substituted, namely:-
“210. Penalty.— (1) Any contravention or violation of these rules or any provision of the Act shall be liable to a penalty which may extend to five times the amount of duty (principal amount) involved, and with confiscation of the goods in respect of which the contravention or violation is made:
Provided that the machinery used for the manufacture of counterfeit goods shall also be liable to seizure and confiscation:
Provided further that in cases of evasion of duty through fraud or forgery the amount of penalty shall not be less than twenty-five thousand rupees or twice the amount of duty (principal amount) involved whichever is greater.
(2) Any person who contravenes or violates any provision of these rules shall be liable to a penalty which may extend to five thousand rupees for each contravention.”;
(13) in rule 235, in sub-rule (1), clauses (i) and (iii) shall be omitted;
(14) in rule 243, after sub-rule (3), the following new sub-rule shall be added, namely:-
“(4) A manufacturer of dutiable goods or a provider of dutiable service desirous of maintaining computerized record may do so with the prior approval of the Collector.”;
(15) in the Appendix,--
(a) in the table of contents,--
(i) for serial number 4, in column 1, and the entries relating thereto in columns 2, 3 and 4, the following shall be substituted, namely:-
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“40. |
Monthly return for payment of central excise duty on goods. |
9, 52, 52B, 93, 158, 185,193, 238, |
A.R”; |
(ii) for serial number 40, in column 1, and the entries relating thereto in columns 2, 3 and 4, the following shall be substituted, namely:-
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“40. |
Monthly return for payment of central excise duty on goods.”; |
54, 55 |
R.T.1 |
(iii) for serial number 42, in column 1, and the entries relating thereto in columns 2, 3 and 4, the following shall be substituted, namely:-
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“42. |
Monthly return for payment of central excise duty on services.”; and |
96W |
R.T.2 |
(iv) serial numbers 43 and 49, in column 1, and the entries relating thereto in columns 2, 3, and 4 shall be omitted;
(b) for forms 4, 5 and 6 the following shall be substituted, namely:-
“A.R.
(Application for removal of a consignment)
1. Name of factory ___________________________________
2. Description of goods and ___________________________________
PCT heading/sub-heading ___________________________________
3. Quantity of goods ___________________________________
4. Value of goods ___________________________________
5. Rate of CED ___________________________________
6. Amount of CED ___________________________________
7. Name and address of consignee ___________________________________
(Also name of country in case of export)
8. Whether being cleared for home ___________________________________
consumption, export, warehousing ___________________________________
or under any exemption
9. Ground of exemption in case ___________________________________
of exempt clearance
10. In case of export, amount of ___________________________________
rebate claimed ___ SRO.No.____
11. CED paid vide entry No._________________ dated ___________________ of ACL or vide Challan No.___________________ dated __________________ deposited in ________________________ (bank).
12. Mode of transport _________________________ Reg.No. of vehicle.
13. time of removal ________________________
Signature of owner/authorised agent Signature of CE Officer
(in case of supervised clearance)”
(c) for forms 40 and 42, the following shall be substituted, namely:-
“R.T-1
(Monthly Return of payment of duty on goods
to be submitted by the 15th of every month)
For the month of _____________
1. Name & address of __________________________________
manufacturer __________________________________
2. Licence No. or S.T.Reg.No. __________________________________
3. Detail of goods cleared on payment of CED:
Description and PCT heading/sub-heading |
Quantity |
Value |
CED paid |
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4. Detail of goods cleared without payment of CED:
Description and PCT heading/ sub-heading |
Quantity |
Value |
Ground of exemption (Export, warehousing, exemption or other) |
Amount of CED not paid |
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Dated _________________ Signature _____________________
Name of owner/ ________________
authorized agent
(Monthly return of payment of duty on services
to be submitted by the 15th of every month)
For the month of _____________
1. Name & address of __________________________________
service provider __________________________________
2. Licence No. __________________________________
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Name of service provided and PCT heading |
Amount charged |
CED paid |
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Dated _________________ Signature _____________________
Name of owner/ ________________
authorized agent”
[C.No.1(2)-CEB/02]
(Shaukat Ali Bhatti)
Chief (Central Excise)