Government of Pakistan

Central Board of Revenue


Islamabad, the 1st July, 2005


(Federal Excise)


S.R.O. 650 (I)/2005.–– In exercise of the powers conferred by sub-section (3) of section 6 of the Federal Excise Act, 2005, the Central Board of Revenue is pleased to disallow adjustment of duty paid on goods mentioned in column (2) of the table below if used in the manufacture and production of goods specified in column (3) of the said table, namely:–





Raw material/semi finished goods







(i) Concentrates in all forms including syrup   form falling under heading 2106.9010


(ii)  Flavours and concentrates falling under heading 3302.1010

Aerated waters falling under Headings 2201.1010 and 2202.1020



2.                   This notification shall take effect from the 1st day of July, 2005.





(Aamer Amin Bhatti)

Secretary (ST&FE-L&P)