NOTIFICATION

(Central Excise)

S.R.O.502(I)/2004.— In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), read with sub-section (2) of section 4 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No.S.R.O.333(I)/2002, dated the 15^th June, 2002, namely:-

In the aforesaid Notification,—

(A) in Table-I, in column (1),—

(1) before heading 1701.1100 and the entries relating thereto in columns (2), (3) and (4), the following new headings and sub-headings and the entries relating thereto in columns (2), (3) and (4) shall be added, namely:-

“15.07

15.08 15.09 15.10

15.11

15.12

15.13

15.14

15.15 15.16 15.17 15.18

Edible oil.

Fifteen per cent ad val.

Respective headings.

Vegetable ghee and cooking oil.

Fifteen per cent ad val.

Fifteen per cent ad val.”;

(2) heading and sub-heading numbers 20.09, Respective headings, 2106.9020, 2106.9090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;

(3) heading number 2202.1090 and the entries relating thereto in columns (2), (3) and (4) shall be omitted;

(4) entry under heading “Beverages” in column (2), appearing after the entry relating to heading number 2202.1090, and the entries relating thereto in columns (3) and (4) shall be omitted;

(5) against heading number 24.02, in column (2),—

(i) for clauses (i), (ii) and (iii) and the entries relating thereto in column (3), the following new clauses shall be substituted, namely:-

(i) If retail price of locally produced cigarettes exceeds twelve rupees per ten cigarettes.	Sixty-three per cent of the retail price.
(ii) If retail price of locally produced cigarettes exceeds five rupees and thirty-two paisa per ten cigarettes but does not exceed twelve rupees per ten cigarettes.	Two rupees and twenty-seven paisa per ten cigarettes plus sixty-nine per cent per incremental rupee or part thereof.
(iii) If retail price of locally produced cigarettes does not exceed five rupees and thirty-two paisa per ten cigarettes.	Two rupees and twenty-seven paisa per ten cigarettes.”;

(ii) after clause (ix) and the entries relating thereto in columns (3) and (4), the following new clauses and the entries relating thereto in columns (3) and (4) shall be inserted, namely:-

“(x)

If manufactured from excise duty paid un-manufactured tobacco.

The difference between the excise duty paid on un-manufactured tobacco and that payable on the finished cigarettes.

Not applicable.”;

(6) against sub-heading 2523.1000, in column (2), after the entry, appearing under heading “Clinker”, the following explanation shall be inserted, namely:-

“Explanation.—In case of use of clinker in the same cement factory, fulfillment of conditions laid down in Chapter X of the Central Excise Rules, 1944, shall not be required.”

(7) against heading number 2710.1992, in column (4), for the word “Fifty” the word “Twenty-five” shall be substituted;

(8) heading and sub-heading numbers 32.08, 32.09, 32.10, 3210.0020, 3211.0000 and Respective headings and the entries relating thereto in columns (2), (3) and (4) shall be omitted;

(B) in Table-II, in column (1),—

(1) before heading number 98.03 and the entries relating thereto in column (2) and (3), the following heading numbers and the entries relating thereto in column (2) and (3) shall be added, namely:-

“9802.3000

Advertisement on closed circuit T.V.

Fifteen per cent of the charges.

9802.5000

Advertisements on cable T.V. network.

Fifteen per cent of the charges.”;

(2) after heading number 9804.1000 and the entries relating thereto in column (2) and (3), the following heading number and the entries relating thereto in column (2) and (3) shall be inserted, namely:-

“9805.1000

Shipping agents.

Fifteen per cent of the charges.”;

[C.No.1(1)-CEB/04]

(NASEER AHMAD)

Additional Secretary

NOTIFICATION

Edible oil.

Fifteen per cent ad val.

Vegetable ghee and cooking oil.

Fifteen per cent ad val.”;

(i) If retail price of locally produced cigarettes exceeds twelve rupees per ten cigarettes.