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Government of Pakistan
Revenue Division
Central Board of Revenue
(Central Excise Wing)
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C.No.1(1)-CEB/03 Islamabad, 7th June, 2003
CENTRAL EXCISE GENERAL ORDER NO.02/2003
Subject: ADJUSTMENT OF CED PAID AT IMPORT OR LOCAL STAGE AGAINST CED PAYABLE ON FINISHED PRODUCTS ON ITEMS SPECIFIED IN SRO.333(I)/2002 DATED 15TH JUNE, 2002.
In pursuance of sub-section (11) of Section 3 of the Central Excises Act, 1944, read with Notification No.SRO.333(I)/2002, dated 15th June, 2002, central excise duty will be adjusted as input credit paid at import stage or on locally produced goods on raw material or semi-finished or bulk goods, which are further used in manufacturing of finished goods or re-packing of the same, against the central excise duty payable on finished goods. The said adjustment will be done in the following manner:-
Condition for adjustment: The semi-finished or bulk material shall be imported by the manufacturer himself. In case of locally produced goods, the same shall be procured directly from the manufacturers.
Manner of adjustment:
Imported goods: In case of imported goods, the amount of central excise duty paid will be credited in column 5 of the ACL alongwith Bill of entry No. and date.
Local goods: In case of locally produced goods, the amount of central excise duty paid will be credited in column 5 of the ACL alongwith AR No. and date.
The adjustment will be claimed on original copies of documents (Bill of Entry or A.R)
Record of B.E/A.R: The Bill of Entry or AR, in original, will be kept on record for audit/inspection purposes and will be submitted to the authority on demand.
Value addition: There shall be tangible value addition on the excisable finished products vis-à-vis cost of raw materials manufacturing.
Period of consumption/adjustment: The amount of central excise duty paid at import or local stage will be credited and raw material/semi-finished/bulk goods will be consumed within three months time which may be further extended for three months by the concerned Assistant Collector of Central Excise on case to case basis.
Disposal of credited goods:
If the manufacturer intends to sell the central excise duty paid goods, which have already been credited in ACL, he can dispose them off with the prior approval of the Collector after depositing the amount of central excise duty already credited in ACL.
If the goods are not fit for use in the industrial process, due to any reason, for which they were obtained, they can be destroyed with the prior permission of the Collector under the supervision of proper Central Excise Officer authorized in this behalf.
Penal action: On false crediting of central excise duty or crediting central excise duty on tampered or forged documents or disposal of credited consignment by any other means then being consumed in the manufacturing process of finished products, the manufacturer will be liable to pay the whole amount of central excise duty alongwith additional duty/penalty payable under the Central Excise Act or the Rules.
(Dr. Wasif Ali Memon)
Secretary (C.E.Bud.)
Government of Pakistan
Revenue Division
Central Board of Revenue
(Central Excise Wing)
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C.No.1(1)-CEB/03 Islamabad, 7th June, 2003
CENTRAL EXCISE GENERAL ORDER NO.03/2003
Subject:: SUBSTITUTION OF "AR".
In the Central Excise General Orders, for the words "AR-1", "AR-2" and "AR-3", wherever occurring, the word "AR" shall be substituted.
(Dr. Wasif Ali Memon)
Secretary (C.E.Bud.)
Government of Pakistan
Revenue Division
Central Board of Revenue
(Central Excise Wing)
***
C.No.1(1)-CEB/03 Islamabad, 7th June, 2003
CENTRAL EXCISE GENERAL ORDER NO.04/2003
Subject:: APPLICATION OF GENERAL ORDER FOR SWITCHING-OVER TO METERING SYSTEM.
In exercise of powers conferred by rule 233 of the Central Excise Rules, 1944, Central Excise General Order No.12 of 1986 dated 10th December, 1986 read with General Order No.2 of 1991 dated 30th May, 1991 shall, mutatis mutandis, apply to refineries which intend to switch-over from conventional dip method to metering system subject to the condition that they will apply to the concerned Collector, Central Excise in writing and keep all the prescribed record of Central Excise.
( Umar Farooq )
Chief (Central Excise)
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