GOVERNMENT
OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
****
Islamabad, the 8th August, 2002
NOTIFICATION
SRO
497(I)/2002. In exercise of the
powers conferred by sub-section (1) of section 12A of the Central excises Act,
1944 (j of 1944), read with sub-section (20 of section 4 thereof, the federal
government is pleased to direct that the following amendments shall be made in
its Notification No. SRO 333(I)/2002, dated the 15th June, 2002,
namely: -
In the aforesaid Notificatin, in table-I, in column (1), --
(1)
against sub-heading number 2106.9090, in column (2), for the word
“Others” the words “Other syrups and squashes” shall be substituted;
(2)
against Heading number 2710.9900, in column (2) and the entries relating
thereto in columns (3) and (4), the following clause shall be inserted namely: -
|
“Sludge: Sludge
of furnace oil recoverea from sludge tanks of the incoming vessels. |
Nil |
Nil |
(3)
for Heading Number 32.08 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“32.08 Pains and varnishes (including enamels and lacquers) based on synthetic polymers or chemicaly modified natural polymers, dispersed or dissolved in a non-aqueous medium: solutions as defined in Note 4 to this Chapter. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(4)
for Heading Number 32.09 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemicaly modified natural polymers, dispersed or dissolved in an aqueuous medium. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicable. |
(5)
for Heading Number 32.10, 3210.0010, 3210.0020 and 3210.0090 and the
entries relating thereto in clumns (2) (3) and (4) the following shall be
substituted, namely: -
|
“32.10 Paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishig leather. (i) If in retail packing
(ii) If in bulk (iii) If manufactured our of excise duty paid raw material, semi-finished or bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
|
“3210.0020. Prepared water pgiments of a kind used for finshed leather. |
Nil |
Nil |
(6)
for Heading Number 3211.0000 and the entries relating thereto in clumns
(2) (3) and (4) the following shall be substituted, namely: -
|
“3211.0000 Prepaired driers. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(7)
for Heading Number 3303.0000 and the entries relating thereto in clumns
(2) (3) and (4) the following shall be substituted, namely: -
|
“3303.0000 Perfumes and toiled waters. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(8)
for Heading Number 33.04 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“33.04 Beauty or makeup preparations preparations for for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(9)
for Heading Number 33.05 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“33.05 Preparatoins for use on the hair excluding herbal hair oil and kali mehndi. (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(10)
for Heading Number 33.07 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“33.07 Pre-shave, shavig or after shave preparations, personal dedorants, bath prepartions, depilstories and other perfumery, cosmetic or toilet preparations, not elsewhere specifiedor including; prepared room deodorizers, whether or not perfumed or having disinfectant properties. ` (i) If in retail packing
(ii) If in bulk (iii)
If manufactured our of excise duty paid raw material, semi-finished or
bulk goods. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. |
(11)
for Heading Number 34.01 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether of not containing soap; organic surface-active products nad preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper wadding felt and nonwovens, impregnated, coated or covered with soap or detergent. (i) If in retail packing
(ii) If in bulk |
Ten per cent of the retail price Ten per cent ad val. |
Ten per cent of the retail price Ten per cent ad val. |
(12)
for Heading Number 34.02 and the entries relating thereto in clumns (2)
(3) and (4) the following shall be substituted, namely: -
|
“34.02 Organic sufrace actie agents (other than soap) surface active preparations, washing preparations (including auxillary washing preparations) and clearing preparations, whethe ror not containing soap, other than those of heading 34.01) (i) all items of heading 34.02 if in retail packing.
(ii) All items of heading 34.02 except detergents for washing of clothes and utensils if imported or cleared locally in bulk. (iii) Detergents for washig of clothes and utensils if imported or cleared locally in bulk (iv) Soaps and detergents if manufactured out of excise duty paid raw material, semi-finished or bulk goods. (v) if in the form of detergent bars. |
Ten per cent of the retail price Ten per cent ad val. Difference between excise duty already paid and that payable o the finished product. Five per cent of the retail price |
Ten per cent of the retail price Ten per cent ad val. Not applicabel. Five per cent of the retail price. |
(13)
Againt item relating to “Respective heading of Chapter 34”, in column
(2), clause (iv) and the entreis relating thereto in column (3) and (4) shall be
omitted.
(14)
after Heading Number 48.08 and the entries relating thereto in clumns (2)
(3) and (4) the following heading shall be added, namely: -
|
“4808.9000 (i) Creeeped or crinkled filter (ii) Other |
Nil Five per cent ad. val. |
Nil Five per cent ad. val. |
(15)
after Heading Number 48.08 and the entries relating thereto in clumns (2)
(3) and (4) the following heading shall be added, namely: -
|
“4811.5990 (i) Impregnated filterpaper in rolls
(ii) Other |
Nil Five per cent ad val. |
Nil Five per cent ad val. |
(16)
against Heading Number 4823.2000, for the entries relating thereto in
clumns (3) and (4) the words ‘Nil” shall be substitued:
(17)
against Heading Number 76.05 after clause (ii) in column (2) and the
entries relating thereto in column (3) and (4), the following new clause and
entries relating thereto shall be added, namely: -
|
(iii) Aluminum wire manufactured out of excise duty paid aluminum wire. |
Difference between excise duty already paid and that payable o the finished product. |
Not applicable:” and |
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[C.No.1(3)CEB/2002]
(NASEER AHMED)
Additional Secretary