Government of
Central Board of Revenue
***
(FEDERAL EXCISE)
S.R.O. 807(I)/2005.- In exercise of the powers conferred by rule 33 of the Federal Excise Rules, 2005, and in supersession of its Notification No. S.R.O. 1028(I)/2003, dated the 6th November, 2003, the Central Board of Revenue is pleased to grant rebate of federal excise duty, paid on base oil used in the manufacture of the goods specified in column (2) of the table below and are exported out of Pakistan, at the rates specified in column (3) thereof, provided that for obtaining payment of rebate, the applicant shall produce proof of payment of excise duty in respect of each consignment to the rebate sanctioning authority.
S. No. |
Goods produced or manufactured |
Rate of federal excise rebate |
(1) |
(2) |
(3) |
1. |
Motor lubricating oil 20W-50 for petrol automobiles. |
11.60% of the f.o.b. value or Rs.5.65 per litre, whichever is less. |
2. |
Motor lubricating oil 20W-50 for diesel automobiles. |
7.50% of the f.o.b. value or Rs.5.51 per litre, whichever is less. |
3. |
Marine lubricating oil, all grades or types. |
9.36% of the f.o.b. value or Rs.5.37 per litre, whichever is less. |
[C.No.1(5)-FED/2005]
(Dr. Iftikhar Ahmad)
Secretary (ST & FE Tariff)