Government of Pakistan
Central Board of Revenue
***
Islamabad, the 7th June, 2003.
NOTIFICATION
(Central Excise)
S.R.O. 476 (I)/2003.— 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) for the letter and figures “A.R-1”, “A.R-2” or “A.R-3”, wherever occurring, the letter “AR” shall be substituted;
(2) in rule 43, in sub-rule (1), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
“Provided that in case of cigarettes, the manufacturer shall declare the cost structure of every brand of cigarette being manufactured or intends to be manufactured or as the Collector Central Excise may, from time to time, direct.”;
(3) In rule 174, in sub-rule (3), in the proviso, for the full stop, at the end, a colon shall be substituted and thereafter the following further proviso shall be added, namely:-
“Provided further that any person who fall in any category of sub-clause (ii), (iii) and (iv) of clause (a) of sub-rule (1) or paying any Federal levy (petroleum development levy, tobacco cess etc.), other than duty of excise, which is being collected in central excise mode by the excise authorities, may obtain central excise licence in accordance with provisions of the rule.”
(4) in rule 178, in sub-rule (1), for the words “for a period not exceeding three years and shall expire on the date specified therein”, the words and brackets and figures “valid as provided in sub-rule (4) of rule 176” shall be substituted;
(5) in rule 210, in sub-rule (1), for the first proviso, the following shall be substituted, namely:-
“Provided that the machinery, used for the manufacture of counterfeit goods or in manufacturing of cigarettes, on which duty of excise has been evaded, may also be liable to seizure and confiscation:”;
(6) in rule 235, in sub-rule (1), for the existing clauses the following clauses shall be substituted, namely:-
“(a) aerated water;
(b) cement; and
(c) cigarette:”;
(7) in rule 244, in sub-rule (1), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
“Provided that the manufacturer of excisable goods or provider of excisable services desirous of filing electronic monthly tax return may do so with the prior approval of the Collector.”;
(8) after rule 247, the following new rule shall be added, namely:-
“248 Record of sales tax to be used in excise for audit purposes.— In case of composite units, the manufacturers of excisable goods, which are also liable to sales tax, shall present all the record, prescribed under section 22 of the Sales Tax Act, 1990, in addition to the prescribed record for audit or inspection purpose under the Act and these rules.”;
(9) in the Form A.R.,—
(a) after serial number 6, the following new serial numbers shall be inserted, namely:-
“6A. Rate and amount of ___________________
petroleum development ___________________
levy
6B. Rate and amount ___________________
of other taxes/cess ___________________”; and
(b) at the end the following shall be added, namely:-
“1. Certificate of Central Excise Officer at Warehouse or Factory of removal:
2. I hereby certify that the consignment conforms in all respect to the description given overleaf.
Bond, if any, No.___________ Dated _____________.
Signature of Central Excise Officer
Dated: _____________ posted at removal place.
Signature of Central Excise Officer
Dated: _____________ posted at receiving place.
[For export only]
Certified that the packages/containers were found intact and that I have satisfied myself that the particulars of consignment are as specified overleaf and also certified that the consignment was shipped/dispatched under my supervision by foreign post/shipping Bill No.____________ and dated ___________ by S.S./Vehicle No. __________ which left for _______________ on the ______________ day of _____________.
Signature of Post Master .
Place: _______________
Date: _______________ Countersigned:
(10) in the form A.C.L.,—
(a) in column (4), after the word “Order”, the words, oblique and letter “Bill of Entry/A.R No. and date” shall be added; and
(b) in column (11), the figure “1” shall be omitted;
(11) in the Form R.T.1, in the heading, after the word “SUBMITTED” the words “ OR FILED ELECTRONICALLY”, shall be inserted; and
(12) in the form R.T.2, in the heading, after the word “SUBMITTED” the words “OR FILED ELECTRONICALLY”, shall be inserted;
[C.No.1(1)-CEB/03]
(Dr. Wasif Ali Memon)
Secretary (C.E.Bud.)