Government of Pakistan Revenue Division Islamabad

For business information, annual reports, laws, ordinances, regulations and articles.

Government of Pakistan Revenue Division
Islamabad, the 12th June, 2004.
NOTIFICATION
(CENTRAL EXCISE)

S.R.0.503(l)/2004.- In exercise of the powers conferred by the third proviso to subsection (1) of section 3 of the Central Excises Act, 1944 (I of 1944), and in supersession of its Notification No.S.R.O. 617(1)72000, dated the 2nd September, 2000, the Federal Government is pleased to specify the excisable goods, as given in Table I and services, as given in Table II, below on which central excise duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of said Act and the rules made and notifications, orders and instructions issued thereunder shall, so far as may be with necessary modifications, apply, namely:-

TABLE 1
Heading/sub-			Description of goods.
heading number.
(1)			(2)
15.07		Edible oil.
15.08
15.09
15.10
15.11
15.12
15.13
15.14
15.15
15.16
15.17
15.18
Respective		Vegetable ghee and cooking oil.
headings.
TABLE II
Heading/subheading number.		Description of services.
(1)	(2)
9802.3000	Advertisement on closed circuit T.V.
9802.5000	Advertisements on cable T.V. network.
98.03	Facilities for inland travel.
9803.1000	Travel by air.
9803.2010	Travel by train in air-conditioned Sleeper Class.
9803.2020	Travel by train in air-conditioned Parlour Class (Sitter).
9803.2030	Travel by train in First Class Sleeper.
9804.1000	Carriage of goods by air.
98.05	Services provided or rendered by persons authrorised to transact
	business on behalf of others.
9805.1000	Shipping agents.
98.12	Services provided or rendered by persons engaged in
	telecommunication work in respect of telephone, telegraph, telex,
	telefax and alike.
9812.1000	Telephone.
9812.2000	Telegraph.
9812.3000	Telex.
9812.4000	Telefax.
9812.9000	Others.

Excluding—

(i) pager service;

(ii) such charges as are billed by persons providing internet services and are in excess of the sales tax paid charges of the Pakistan Telecommunication Corporation Limited, included in the bill; and

(iii) such charges payable on the international leased lines of the Pakistan Telecommunication Corporation Limited, used by—

(a) software exporting firms registered with the Pakistan Software Export Board; and

(b) data and internet service providers licensed by thePakistan Telecommunication Authority.

[C.No.im-CEB/041]

(NASEER AHMAD)
Additional Secretary

Home | About Us | Contact | Information Resources