GOVERMENT OF PAKISTAN
(REVENUE DIVISION)
Central Board of Revenue
[Central Excise Wing]
******
Islamabad the 17th July, 2004
NOTIFICATION
CENTRAL EXCISE
S.R.O 621(I)/2004- In exercise of the powers conferred by section 37 read with sub-section (8) of section 3 of the Central Excises Act, 1944, the Federal Government is pleased to direct that the following further amendment shall be made in the Central Excise Rules, 1944, namely:-
In the aforesaid Rules, in rule 96ZZK, in sub-rule (1), the full stop at the end shall be substituted by a colon and thereafter the following new proviso shall be added namely:-
“Provided that the Non-vessel Operating Common Carriers (NVOCC), International Freight Forwarders, Slot Carriers and Consolidators shall charge, collect and pay Rs.200/- as central excise duty on every ‘ House Bill of Lading’ issued by them, instead of the rate prescribed in sub-rule (1) above”.
[1 (6)STR/2004]
(NASEER AHMAD)
Additional Secretary