Syrups, squashes & juices Non aerated beverage concentrate Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoure

Government of Pakistan Revenue Division *** Islamabad, the 15th June, 2002. NOTIFICATION (Central Excise) S.R.O.333(I)/2002.- In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), read with section 4 thereof the Federal Government is pleased to exempt- (a) the goods imported, produced or manufactured in Pakistan specified in column (2) of Table-I below and falling under the heading and sub-heading numbers of the First Schedule to the said Act specified in column (1) of the said Table, from so much of the duties of excise as are in excess of the rates of duty specified in the corresponding entries- (i) in column (3), for goods produced or manufactured locally or services provided or rendered subject to the conditions specified in column (2), if any; and (ii) in column (4), for goods imported into Pakistan: Provided that the items which are imported as baggage or imported by a Duty Free Shop for sale as baggage free of customs-duty, regulatory duty and sales tax under the baggage rules notified under item No.17 of the Third Schedule to the Customs Act, 1969 (IV of 1969), shall be exempt from the whole of central excise duty: Provided further that the entries in column (2) against which column (4) contains the words “Not applicable” are meant for locally produced goods only; (b) the services provided or rendered specified in column (2) of Table-II below and falling under the heading and sub-heading numbers of the First Schedule to the said Act specified in column (1) of the said Table, from so much of the duties of excise as are in excess of the rates of duty specified in the corresponding entries; and (c) all other goods imported, produced or manufactured in Pakistan and services provided or rendered as are given in the First Schedule to the said Act from the whole of excise duties.

TABLE-I Heading/ Rate of duty at Rate of duty at sub-heading Description of goods local stage import stage Number (1) (2) (3) (4) 20.09 Fruit juices (including grape must) and Ten per cent of Ten per cent of vegetable juices, unfermented and not the retail price. the retail price. containing added spirit, whether or not containing added sugar or other sweetening matter. Respective Syrups, squashes & juices headings (i) If used in the manufacture of Nil. Not applicable. beverages subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed (ii) If produced or manufactured by Nil.. Not applicable. recognised research organizations for non- commercial purposes (iii) Syrups used for medicinal purposes, Nil. Not applicable. provided that the sticker, wrapper or package of the container of such syrup bears the words "only for medicinal use on prescription", printed legibly, prominently and indelibly thereon (iv) If manufactured by a manufacturer Nil. Not applicable. carrying on a cottage industry and marketed without a brand name or a trade mark 21.06 Food preparations not elsewhere specified or included. 2106.9010 ---- Concentrates for aerated beverages in all Fifty per cent ad Fifty per cent ad forms including syrup form val. val. 2106.9020 ---- Syrups and squashes (other than syrup Ten per cent of Ten per cent of concentrates for aerated beverages) the retail price. the retail price. 2106.9090 ---- Others Ten per cent ad Ten per cent ad val. val. Non aerated beverage concentrate: If used in the manufacture of non-aerated drinks Nil. Not applicable. or aerated waters manufactured wholly from juices or pulp of indigenous vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives prescribed under the West Pakistan Pure Food Rules, 1965, provided that the provisions of chapter X of the Central Excise Rules, 1944, are

followed 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. - Mineral waters and aerated waters: 2201.1020 --- Aerated waters Twelve per cent Twelve per cent of the retail price. of the retail price. Beverages If manufactured by a manufacturer carrying Nil. Not applicable. on a cottage industry and marketed without a brand name or a trade mark 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. 2202.1010 --- Aerated waters, containing added sugar or Twelve per cent Twelve per cent other sweetening matter or flavoured of the retail price. of the retail price. Aerated waters If manufactured wholly from juices or pulp of Ten per cent of Not applicable. indigenous vegetables, food grains or fruits and the retail price. which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives in quantities prescribed under the West Pakistan Pure Food Rules, 1965 2202.1090 --- Non-aerated waters containing added Ten per cent of Ten per cent of sugar or sweetening matter or flavoured the retail price. the retail price. Beverages If manufactured by a manufacturer carrying Nil. Not applicable. on a cottage industry and marketed without a brand name or a trade mark 24.01 Unmanufactured tobacco; tobacco refuse. Twenty per cent Twenty per cent ad val. ad val. Un-manufactured tobacco (i) If used in the manufacture of cigarettes Twenty per cent Twenty per cent ad val. ad val. (ii) If used in the manufacture of cigarettes Fifteen per cent Fifteen per cent made by hand in the tapered-shape of biris ad val. ad val. without the use of manual or power-operated machine in any process of their manufacture

(i) If used for the purposes other than the Nil. Not applicable. manufacture of cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots 24.02 Cigars, cheroots, cigarillos and cigarettes, of Sixty-three per Sixty-three per tobacco or of tobacco substitutes. cent of the retail cent of the retail price. price. (i) if the retail price of locally produced Sixty-three per Not applicable. cigarettes exceeds ten rupees per ten cigarettes cent of the retail price. (ii) if retail price of locally produced Two rupee and Not applicable. cigarettes exceeds four rupees and ninety-two ten paisa per ten paisa per ten cigarettes but does not exceed ten cigarettes plus rupees per ten cigarettes sixty-nine per cent per incremental rupee or part thereof. (iii) if the retail price of locally produced Two rupee and Not applicable. cigarettes does not exceed four rupees and ten paisa per ten ninety-two paisa per ten cigarettes cigarettes. (iv) If supplied to Pakistan Navy for Nil. Not applicable. consumption by its personnel on board its vessels (v) If made by hand in tapered shape of Nil. Not applicable. biris without the use of any manual or power- operated machine in any process of their manufacture (vi) If supplied for consumption by the Nil. Not applicable. President of Azad Jammu & Kashmir, members of his family and guests provided that the cigarettes are manufactured and supplied on the specific written order of the Controller of the President's House, Muzaffarabad, or any other officer authorized by the President of Azad Jammu & Kashmir in this behalf and also that the cigarettes and their packets are special-crested for the President's House, Muzaffarabad, and the manufacturer submits a monthly statement, in the form prescribed by the Collector, indicating the quantity ordered for manufacture, quantity manufactured, quantity supplied and duty involved (vii) If supplied, against payment in foreign Nil. Not applicable. exchange, to M/s Duty Free Shops Ltd for sale in its Duty Free Shops and on board international flight by the Pakistan

International Airlines provided that the conditions laid down in Notification No.S.R.O.266(I)/84, dated 29th March, 1984 are followed (vii) Cigarettes manufactured by a Sixty-three per Not applicable. manufacturer who remains engaged on and cent of the retail after the 10th June, 1994, either directly or price. through any other arrangement, in the manufacture of any brand of cigarette in non- tariff areas (ix) Cigars and cheroots if manufactured Nil. Not applicable. on cottage industry basis 25.23 Portland cement, aluminous cement, slag One thousand One thousand cement, super sulphate cement and similar rupees per rupees per hydraulic cements, whe ther or not coloured tonne. tonne. or in the form of clinkers. 2523.1000 Clinker If removed from a cement factory for use in the Nil. Not applicable. manufacture of cement provided that the provisions of Chapter X of the Central Excise Rules, 1944 are followed. 2523.9000 - Hydraulic cement imported or purchased Nil. Nil. locally by a person who fulfills all the conditions laid down in Notification No.S.R.O.367(I)/94, dated the 9th May, 1994, Notification No.S.R.O.400(I)/97, dated the 31st May, 1997 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtaine d from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils : -- Light oils and preparations:

2710.1110 --- Motor spirit Eighty eight paisa Eighty eight paisa per litre. per litre. (i) If obtained by mixing motor spirit Nil. Not applicable. of different octanes which have already been subjected to duties of excise and such motor spirit to which any additives are added (ii) If supplied to Pakistan Navy for Nil. Not applicable. consumption in its vessels (iii) If supplied for consumption by the Nil. Not applicable. International Bank for Reconstruction and Development in its official cars 2710.1120 --- Aviation spirit Eighty eight paisa Eighty eight paisa per litre. per litre. 2710.1130 --- Spirit type jet fuel Eighty eight paisa Eighty eight paisa per litre. per litre. 2710.1150 --- Solvent oil (non-composite) Thirteen rupees Thirteen rupees per litre. per litre. 2710.1190 --- Other Eighty eight paisa Eighty eight paisa per litre. per litre. --- Kerosene, including kerosene type jet fuel: 2710.1911 ---- Kerosene Nil. Nil. 2710.1912 ---- J.P.1 Six paisa per Six paisa per litre. litre. 2710.1919 ---- Other Six paisa per Six paisa per litre. litre. --- Fuel oils: 2710.1949 ---- Other One hundred and One hundred and eighty five rupees eighty five rupees per tonne. per tonne. --- Lubricating oil, i.e., oil such as is not ordinarily used for any other purpose than lubrication, which has flash point at or above 200 of by Abel's Close Test: 2710.1951 ---- In packs not exceeding 10 litres Ten per cent of Ten per cent of the retail price or the retail price or seven rupees and seven rupees and fifteen paisa per fifteen paisa per litre whichever is litre whichever is higher. higher. 2710.1952 ---- In packs exceeding 10 litres Ten per cent of Ten per cent of the retail price or the retail price or

seven rupees and seven rupees and fifteen paisa per fifteen paisa per litre whichever is litre whichever is higher. higher. 2710.1953 ---- In bulk (vessels, bouzers, lorries etc) Seven rupees and Seven rupees and fifteen paisa per fifteen paisa per litre. litre. Respective Lubricating oil heading (i) If supplied to Pakistan Navy for Nil. Not applicable. consumption in its vessels (ii) If manufactured from reclaimed Five rupees per Not applicable. oils litre. (iii) If manufactured from excise duty The difference Not applicable. paid lube base oil between the excise duty paid on base lube oil and that payable on the finished lubricating oil. --- Other: 2710.1992 ---- Mineral greases Fifty per cent ad Fifty per cent ad val. val. (i) If manufactured from imported The difference Not applicable. lubricating oil or imported petroleum between the duty grease of excise leviable on grease and the duty of excise paid on the imported lubricating oil or the imported petroleum grease. (ii) If manufactured from excise duty The difference Not applicable. paid lube base oil between the excise duty paid on base lube oil and that payable on the finished petroleum grease. 2710.1993 ---- Base lube oil Seven rupees and Seven rupees and fifteen paisa per fifteen paisa per litre. litre. 2710.1997 ---- Transformer oil Ten per cent of Ten per cent of the retail price or the retail price or seven rupees and seven rupees and fifteen paisa per fifteen paisa per

litre whichever is litre whichever is higher. higher. 2710.1999 ---- Other excluding sewing machine oil Fifteen per cent Fifteen per cent ad val. ad val. Transformer oil (i) If used in the manufacture of Nil. Not applicable. transformers supplied against international tenders to a project financed out of funds provided by the international loan or aid giving agencies provided that the conditions as laid down in the Notification No.S.R.O.86(I)/94, dated 31st January, 1994 are followed (ii) If used by Heavy Electrical Complex Nil. Not applicable. (HEC) for the local manufacture or rehabilitation of high voltage power transformer on the firm orders received by HEC (iii) If manufactured from excise duty paid The difference Not applicable. lube base oil between the excise duty paid on base lube oil and that payable on the finished transformer oil. - Waste Oil: 2710.9100 -- Containing polychlorinated biphenyls Ten per cent of Ten per cent of (PCBs), polychlorinated terphenyls the retail price or the retail price or (PCTs) or polybrominated biphenyls seven rupees and seven rupees and (PBBs) fifteen paisa per fifteen paisa per litre whichever is litre whichever is higher. higher. 2710.9900 -- Other Ten per cent of Ten per cent of the retail price or the retail price or seven rupees and seven rupees and fifteen paisa per fifteen paisa per litre whichever is litre whichever is higher. higher. 27.11 Petroleum gases and other gaseous hydrocarbons. - Liquefied: 2711.1100 -- Natural gas Seventeen rupees Seventeen rupees and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. 2711.1200 -- Propane Seventeen rupees Seventeen rupees and eighteen and eighteen

paisa per hundred paisa per hundred cubic metres. cubic metres. 2711.1300 -- Butanes Seventeen rupees Seventeen rupees and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. 2711.1400 -- Ethylene, propylene, butylene and Seventeen rupees Seventeen rupees butadiene and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. 2711.1900 -- Other Seventeen rupees Seventeen rupees and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. - In gaseous state: 2711.2100 -- Natural gas Seventeen rupees Seventeen rupees and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. (i) If produced and used in the same Nil. Not applicable. field for drilling, production, pressure maintenance or in any other joint operations Explanation.- "Joint Operations" means all marine and land activities, including gas exploration, prospection, development and production activities conducted by Working Interest Owners under a petroleum concession agreement with the Government (ii) If produced and flared in the same Nil. Not applicable. field 2711.2900 -- Other Seventeen rupees Seventeen rupees and eighteen and eighteen paisa per hundred paisa per hundred cubic metres. cubic metres. 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 2713.2000 - Petroleum bitumen Fifteen per cent Fifteen per cent ad val. ad val. If used in the manufacture of bituminous Nil. Not applicable. mixtures of heading No.2715.0000 of the First Schedule to the Central Excises Act,

1944, subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed 27.14 Bitumen and asphalt, natural; bituminous Fifteen per cent Fifteen per cent or oil shale and tar sands; asphaltites and ad val. ad val. asphaltic rocks. If used in the manufacture of bituminous Nil. Not applicable. mixtures of heading No.2715.0000 of the First Schedule to the Central Excises Act, 1944, subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed 2715.0000 Bituminous mixtures based on natural Fifteen per cent Fifteen per cent asphalt, on natural bitumen, on petroleum ad val. ad val. bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs). 29.09 Ethers, ether-alcohols, ether-phenols, ether- alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: -- Other: 2909.1910 --- Methyl tertiary butyle ether (mtbe) Eighty eight paisa Eighty eight paisa per litre. per litre. 32.08 Paints and varnishes (including enamels and Ten per cent of Ten per cent of lacquers) based on synthetic polymers or the retail price. the retail price. chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. 32.09 Paints and varnishes (including enamels and Ten per cent of Ten per cent of lacquers) based on synthetic polymers or the retail price. the retail price. chemically modified natural polymers, dispersed or dissolved in an aqueous medium. 32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

3210.0010 --- Distempers Ten per cent of Ten per cent of the retail price. the retail price. 3210.0020 --- Prepared water pigment of a kind used for Nil. Nil. finished leather 3210.0090 --- Other paints and varnishes Ten per cent of Ten per cent of the retail price. the retail price. 3211.0000 Prepared driers. Ten per cent of Ten per cent of the retail price. the retail price. Respective Paints, varnishes, colours, distempers, glazes, headings thinners, polishes and lusters and their ancillaries (i) If used in the manufacture of the goods Nil. Not applicable. falling under Chapter 32 of the First Schedule to the Central Excises Act, 1944, subjected to duties of excise under sub-section (1) of section 3 of the said Act, provided that the provisions of rule 96TT of the Central Excise Rules, 1944, are followed (ii) Varnishes, if manufactured by a Nil. Not applicable. manufacturer carrying on a cottage industry provided that the goods are marketed without a brand name or a trade mark (iii) Imported dry colours if packed or Nil. Not applicable. repacked in consumer packages (iv) The process of mixing, tinning and Nil. Not applicable. stirring, in respect of decorative and car paints carried out by the dealers and retailers, as the case may be, provided that the duty of excise leviable thereon has already been paid by the manufacturer at the time of clearance from the place of manufacture or at import stage 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 3302.1010 -- Flavour and concentrate for use in aerated Fifty per cent ad Fifty per cent ad beverage val. val. -- Others Non aerated beverage concentrate: If used in the manufacture of non-aerated Nil. Not applicable. drinks or aerated waters manufactured wholly

from juices or pulp of indigenous vegetables, food grains or fruits and which do not contain any other ingredient, indigenous or imported, other than sugar, colouring materials, preservatives or additives prescribed under the West Pakistan Pure Food Rules, 1965, provided that the provisions of chapter X of the Central Excise Rules, 1944, are followed 3303.0000 Perfumes and toilet waters. Ten per cent of Ten per cent of the retail price. the retail price. 33.04 Beauty or make-up preparations and Ten per cent of Ten per cent of preparations for the care of the skin (other the retail price. the retail price. than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 33.05 Preparations for use on the hair excluding Ten per cent of Ten per cent of herbal hair oil and kali mehndi the retail price. the retail price. 33.07 Pre-shave, shaving or after-shave Ten per cent of Ten per cent of preparations, personal deodorants, bath the retail price. the retail price. preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. 3307.4100 -- Agarbatti and other odoriferous Nil. Nil. perparations which operate by burning Respective Perfumery, cosmetics and toilet preparations headings of (i) If manufactured by a manufacturer Nil. Not applicable. Chapter 33 carrying on a cottage industry and marketed without a brand name or a trade mark (ii) If manufactured by processing or re- Difference Not applicable. packing of semi-finished or bulk goods on which between excise central excise duty has already been paid at duty paid at import stage subject to the following conditions:- import stage and (a) Semi-finished or bulk material that payable on was imported by the manufacturer the finished himself; products. (b) All the record of import including Bills of Entry shall be kept by the manufacturer; (c) The onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer; and

(d) The manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification. 34.01 Soap; organic surface- active products and Ten per cent of Ten per cent of preparations for use as soap, in the form of the retail price. the retail price. bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and 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. 34.02 Organic surface-active agents (other than Ten per cent of Ten per cent of soap); surface-active preparations, washing the retail price. the retail price. preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. If in the form of detergent bars Five per cent of Five per cent of the retail price. the retail price. Respective Soap and detergents headings of (i) Sulphonic acid, Sulphonates and other Nil. Not applicable. Chapter 34 active detergent concentrates used as a raw material for the manufacture of detergents subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed (ii) Laundry soap, not containing any Nil. Not applicable. active or synthetic detergent, if marketed unpacked or unwrapped or marketed in polythene bags or wooden or paperboard cartons (iii) If for use as jute batching soap or jute Nil. Not applicable. batching emulsifier (iv) If manufactured by processing or re- Difference Not applicable. packing of semi-finished or bulk goods on which between excise central excise duty has already been paid at duty paid at import stage subject to the following conditions:- import stage and that payable on (a) Semi-finished or bulk material the finished was imported by the manufacturer products. himself;

(b) All the record of import including Bills of Entry shall be kept by the manufacturer; (c) The onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer; and (d) The manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification. 3814.0000 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. (i) Solvent oil (composite) Thirteen rupees Thirteen rupees per litre. per litre. (ii) MTT (Mineral Turpentine) Nil. Nil. (iii) Others Ten per cent of Ten per cent of the retail price. the retail price. 48.02 Uncoated paper and paperboard, of a kind Five per cent ad Five per cent ad used for writing, printing or other graphic val. val. purposes, and non perforated punch- cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand- made paper and paperboard. 4802.1000 - Hand-made paper and paper board Nil. Nil. 4803.0000 Toilet or facial tissue stock, towel or napkin Five per cent ad Five per cent ad stock and similar paper of a kind used for val. val. household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface- decorated or printed,in rolls or sheets. 48.05 Other uncoated paper and paperboard, in Five per cent ad Five per cent ad rolls or sheets not further worked or val. val. processed that as specified in Note 3 to this Chapter. 48.06 Vegetable parchment, greaseproof papers, Five per cent ad Five per cent ad tracing papers and glassine and other glazed val. val. transparent or translucent papers,in rolls or sheets. 4807.0000 Composite paper and paperboard (made by Five per cent ad Five per cent ad sticking flat layers of paper or paperboard val. val.

together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. 48.08 Paper and paperboard, corrugated (with or Five per cent ad Five per cent ad without glued flat surface sheets), creped, val. val. crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. 48.09 Carbon paper, self-copy paper and other Five per cent ad Five per cent ad copying or transfer papers (including coated val. val. or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. 48.10 Paper and paperboard, coated on one or Five per cent ad Five per cent ad both sides with kaolin (China clay) or other val. val. inorganic substances, with or without a binder, and with no other coating, whether or not surface- coloured, surface- decoratedno other coating, whether or not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size. 48.11 Paper, paperboard, cellulose wadding and Five per cent ad Five per cent ad webs of cellulose fibres, coated, val. val. impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. 48.13 Cigarette paper, whether or not cut to size Five per cent ad Five per cent ad or in the form of booklets or tubes. val. val. 48.14 Wallpaper and similar wall coverings; Five per cent ad Five per cent ad window transparencies of paper. val. val. 4815.0000 Floor coverings on a base of paper or of Five per cent ad Five per cent ad paperboard, whether or not cut to size. val. val. 48.16 Carbon paper, self-copy paper and other Five per cent ad Five per cent ad copying or transfer papers (other than those val. val. of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

- Gummed or adhesive paper, in strips or rolls: 4823.1200 -- Self-adhesive Five per cent ad Five per cent ad val. val. 4823.1900 -- Other Five per cent ad Five per cent ad val. val. 4823.2000 - Filter paper and paperboard Five per cent ad Five per cent ad val. val. Respective Paper and Paperboard headings of (i) If manufactured by a manufacturer Nil. Not applicable. Chapter 48 carrying on a cottage industry (iii) Corrugated paper and paperboard Nil. Not applicable. manufactured respectively from such paper and paperboard on which duties of excise have already been paid (iv) If used in the manufacture of paper Nil. Not applicable. and paperboard subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed 73.12 Stranded wire, ropes, cables, plaited bands, Ten per cent ad Ten per cent ad slings and the like, of iron or steel, not val. val. electrically insulated. 7312.9000 -- Steel cord fabric of a kind used in Nil. Nil. manufacture of tyres (i) If used in the manufacture of stranded Nil. Not applicable. wire, cables, plaited bands and the like of aluminium, not electrically insulated of heading 7614.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990 (ii) Non-electric stranded wire, ropes, cables, Nil. Not applicable. plaited bands, slings and the like, of iron or steel 74.08 Copper wire. Ten per cent ad Ten per cent ad val. val. (i) If used in the further manufacture of Nil. Not applicable. wire of same heading 7408.0000 subjected to duties of excise provided that the provision of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international

tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990 (ii) If used in the manufacture of stranded Nil. Not applicable. wire, cables, plaited bands and the like, of copper, not electrically insulated of heading 7413.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990 7413.0000 Stranded wire, cables, plaited bands and the Ten per cent ad Ten per cent ad like, of copper, not electrically insulated. val. val. If used in the manufacture of insulated wires, Nil. Not applicable. cables (including co-axil cable) and other insulated electric conductors of heading 8544.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990 76.05 Aluminium wire. Ten per cent ad Ten per cent ad val. val. (i) If used in the further manufacture of Nil. Not applicable. wire of same heading 7605.0000 subjected to duties of excise provided that the provision of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90 dated the 30th July, 1990 (ii) If used in the manufacture of stranded Nil. Not applicable. wire, cables, plaited bands and the like, of aluminium, not electrically insulated of heading 7614.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990 76.14 Stranded wire, cables, plaited bands and the Ten per cent ad Ten per cent ad like, of aluminium, not electrically insulated. val. val.

If used in the manufacture of insulated wires, Nil. Not applicable. cables (including co-axil cable) and other insulated electric conductors of heading 8544.0000 subjected to duties of excise provided that the provisions of Chapter X of the Central Excise Rules, 1944, are followed or supplied against international tenders subject to fulfillment of conditions laid down in Notification No.S.R.O.798(I)/90, dated the 30th July, 1990 85.44 Insulated (including enamelled or anodised) Ten per cent ad Ten per cent ad wire, cable (including co-axial cable) and val. val. other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. - Winding wire: 8544.1100 -- Of copper Nil. Nil. 8544.3000 - Ignition wiring sets and other wiring Nil. Not applicable. sets, if supplied to the recognized manufacturers of automobiles, aircrafts and ships and] used in vehicles, aircrafts or ships, provided that central excise duty has already been paid, under sub-section (1) of section 3 of the Central Excises Act, 1944, on the wire and cable used in such sets -- Other: 8544.7000 - Optical fibre cables Nil. Nil. Wire and cable (i) Wire and cable on which duties of Nil. Not applicable. excise have already been paid and which are subjected to the process of braiding by a manufacturer carrying on a cottage industry (ii) Insulated paper wrapped copper Nil. Not applicable. conductor if used by Heavy Electrical Complex (HEC) for the local manufacture or rehabilitation of high voltage power transformer on the firm orders received by HEC

Respective Goods headings (i) If donated to the President's Funds for Nil. Nil. Afghan Refugees, Assistance to Palestine and Famine Relief for Africa, provided that before making such donation the manufacturer or importer shall inform in writing to the Collector of Central Excise or Customs about quantity, value and the duty involved on such goods and shall in case of imports, fulfil the conditions given in Notification No.S.R.O.54(I)/80, dated the 15th January, 1980 (ii) If purchased by the Cabinet Division, Nil. Not applicable. Government of Pakistan, for donation to a foreign country in the event of natural disasters and in respect of which a certificate from the Emergency Relief Cell, Cabinet Division, is provided to the effect that the goods are being purchased as relief goods and are to be exported outside Pakistan (iii) If used as raw materials or Nil. Not applicable. intermediary goods by a manufacturer located in Export Processing Zone for further manufacture of goods in that Zone for export, provided that the provisions of rule 13 of the Central Excise Rules, 1944, read with Chapter IX thereof are followed (iv) Locally-produced machinery and Nil. Not applicable. equipment if supplied against international tender to a project financed out of funds provided by an international loan or aid giving agency, provided that the conditions laid down in Notification No.S.R.O.798(I)/90 dated 30th July, 1990 are followed (v) If produced by industrial undertakings, other than specified hereunder, set up in the Special Industrial Zones, whose locations and parameters are duly notified by the Federal Government subject to the conditions as given below:- (a) Arms and ammunition; (b) Security Printing, Currency and Mint; (c) High explosives; (d) Radioactive substances; (e) Alcohol, except industrial alcohol; (f) Cotton ginning; (g) Spinning, except as part of integrated textile unit;

(h) Sugar manufacturing (white); (i) Flour milling; (j) Steel re-rolling and furnace; (k) Tobacco industry; (l) Ghee or vegetable oil industry; Plastic bags, including polypropylene and polyethylene bags; (n) Beverages, excluding fruit juices; (o) Polyester industry; (p) Automobile assembly; and (q) Cement industry. Conditions: (1) The industrial undertaking 25% of the rate of Not applicable. commences production upto 31st excise duty December, 2002, and the letter of credit leviable thereon has been opened upto 31st January, for eight years 1996, provided that the project cost is from the more than US$ 10 million and that it commencement of employs minimum 100 persons in the production. said industrial undertaking (2) The goods as are not produced Nil, for a period of Not applicable. by any industrial undertaking anywhere eight years from in Pakistan on or before the 19th the commencement January, 1995, provided that the letter of of production credit for plant and machinery has been opened upto the 31st January, 1996, and production is commenced upto the 31st December, 2002: Provided that the conditions regarding commencement of production shall not apply to those cases which are subjudice in the courts of law. (vi) If supplied against international tender Nil. Not applicable. issued by UNICEF, UNDP, WHO, WFP, UNHCR, International Red Cross or any other relief agency, for Afghan Refugees subject to the conditions given below, namely,- (a) Payment for the supply shall be received in foreign currency, which shall be surrendered to the State Bank of Pakistan and the supplier shall receive payment in Pak Rupees as per State Bank procedure and foreign exchange regulations. A certificate from the bank or authorized dealer in foreign exchange to this effect shall be retained by the supplier in his record;

(b) The goods shall be duly received by the organization which signed the contract, and a certificate to this effect shall be issued by the organization which shall be duly attested by the Chief Commissioner/ Commissioner of Afghan Refugees and will be submitted by the manufacturer to the Divisional Officer of Central Excise; (c) The goods will be supplied directly from the manufacturing unit; and (d) The manufacturer shall maintain separate account and record as may be specified by the Collector in this behalf. (vii) If supplied as ship stores to ships and Nil. Nil. aircrafts leaving for abroad subject to the satisfaction of the Collectorate concerned in terms of section 24 of the Customs Act, 1969 TABLE-II Heading/ sub-heading Description of services Rate of duty Number (1) (2) (3) 98.03 Facilities for inland travel 9803.1000 Travel by air Twenty per cent of the charges. 9803.2010 Travel by train in Airconditioned sleeper class Twelve and half per cent of the charges. 9803.2020 Travel by train in Airconditioned parlour class (sitter) Twelve and half per cent of the charges. 9803.2030 Travel by train in First class (sleeper) Twelve and half per cent of the charges. 98.04 Services provided or rendered for inland carriage of goods 9804.1000 Carriage of goods by air Twelve and half per cent of the charges. 98.12 Services provided or rendered by persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike:

9812.1000 Telephone Fifteen per cent of the charges. 9812.2000 Telegraph Fifteen per cent of the charges. 9812.3000 Telex Fifteen per cent of the charges. 9812.4000 Telefax Fifteen per cent of the charges. 9812.9000 Others Fifteen per cent of the charges. Explanation:- This sub-head includes the following services: (1) Installation of telephone connection. (2) Shifting of telephone connection. (3) Restoration of telephone connection. (4) Conversion of telephone connection into subscriber turn dialing/non-subscriber telephone dialing. (5) Provision of extension of telephone connection. (6) Changing of telephone connection. (7) VSAT/very small aperture terminal services. (8) Voice cast (voice broadcasting service). (9) Cost of telephone set. (i) Pager service Nil. (ii) Charges for telephone card, used exclusively in Nil. public telephone booths, in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited, included therein Respective Telecommunication services sub-heading (i) Such charges as are billed by persons providing Fifteen per cent of of heading cellular mobile telephone services and are in excess of the duty- the charges. 98.12 paid charges of Pakistan Telecommunication Corporation Limited, included in that bill (iii) Such charges as are billed by persons providing internet Nil. services and are in excess of the duty-paid charges of Pakistan Telecommunication Corporation Limited included in the bill (iv) Such charges payable on the international leased lines of Nil. 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 the Pakistan Telecommunication Authority 98.13 Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharkas, leasing companies, other non-banking financial institutions and other persons dealing in any such services

9813.1000 Marine insurance for export Nil. 9813.1010 Services provided or rendered in respect of goods insurance Three per cent of the premium paid. 9813.1020 Services provided or rendered in respect of life insurance Nil. 9813.1090 Services provided or rendered in respect of other insurance Three per cent of the premium paid. 2. This notification shall take effect from the 15th June, 2002. [C.No.1(2)-CEB/2002] (NASEER AHMAD) Additional Secretary