Government of Pakistan

Revenue Division

***

                                               

             

Islamabad, the 12th June, 2004.

 

           

NOTIFICATION

(CENTRAL EXCISE)

 

 

            S.R.O.503(I)/2004.- In exercise of the powers conferred by the third proviso to sub-section (1) of section 3 of the Central Excises Act, 1944 (I of 1944), and in supersession of its Notification No.S.R.O. 617(I)/2000, dated the 2nd September, 2000, the Federal Government is pleased to specify the excisable goods, as given in Table I and services, as given in Table II, below on which central excise duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of said Act and the rules made and notifications, orders and instructions issued thereunder shall, so far as may be with necessary modifications, apply, namely:-

 

TABLE I

 

Heading/sub-heading number.

Description of goods.

(1)

(2)

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.

Respective headings.

Vegetable ghee and cooking oil.

 

TABLE II

 

Heading/sub-heading number.

Description of services.

(1)

(2)

9802.3000

Advertisement on closed circuit T.V.

9802.5000

Advertisements on cable T.V. network.

98.03

Facilities for inland travel.

9803.1000

Travel by air.

9803.2010

Travel by train in air-conditioned Sleeper Class.

9803.2020

Travel by train in air-conditioned Parlour Class (Sitter).

9803.2030

Travel by train in First Class Sleeper.

9804.1000

Carriage of goods by air.

98.05

Services provided or rendered by persons authrorised to transact business on behalf of others.

9805.1000

Shipping agents.

98.12

Services provided or rendered by persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike.

9812.1000

Telephone.

9812.2000

Telegraph.

9812.3000

Telex.

9812.4000

Telefax.

9812.9000

Others.

            Excluding—

(i)                   pager service;

(ii)                 such charges as are billed by persons providing internet services and are in excess of the sales tax paid charges of the Pakistan Telecommunication Corporation Limited, included in the bill; and

(iii)                such charges payable on the international leased lines of the Pakistan Telecommunication Corporation Limited, used by—

(a)                 software exporting firms registered with the Pakistan Software Export Board; and

(b)        data and internet service providers licensed by the Pakistan Telecommunication Authority.

 

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

 

 

 

(NASEER AHMAD)

Additional Secretary