NOTIFICATION

(Central Excise)

S.R.O.93(I)/2002.— In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), the Federal Government is pleased to direct that the following further amendment shall be made in its Notification No.S.R.O.455(I)/96, dated the 13^th June, 1996, namely:-

In the aforesaid Notification, in the Table, against the expression “Goods” in column (1), in column (3), after clause (vi) and the entries relating thereto in columns (2) and (4), the following new clause and the entries relating thereto in column (2), (3) and (4), shall be added, namely,-

“Respective (vii) If manufactured by processing or Difference

headings of re-packing of semi-finished or bulk goods between excise

Chapters 33 on which central excise duty has already duty paid at

and 34 been paid at import stage subject to the import stage and

following conditions:- that payable on

the finished

(1) Semi-finished or bulk material was products.”.

imported by the manufacturer himself;

(2) All the record of import including

Bills of Entry shall be kept by the

manufacturer;

(3) The onus of establishing connection

between the semi-finished or bulk

material imported and the finished

product cleared under this notification

shall be on the manufacturer; and

(4) The manufacturer shall mention in

AR-1 and RG-1 regarding adjustment

of central excise duty under this notification.

[C.No.1(2)CEB/2001]

(NASEER AHMAD)

Member (Central Excise)