Federal Board of Revenue is pleased to direct that the following amendment in Notification No. S.R.O.993(I)/2006, dated the 21st September, 2006,

GOVERNMENT OF PAKISTAN (REVENUE DIVISIO) FEDERAL BOARD OF REVENUE **** Islamabad, the 20th May, 2010 NOTIFICATION (FEDERAL EXCISE) S.R.O.342(I)/2010,--- In exercise of the powers conferred by section 61 of the Sales Tax Act, 1990, and sub-section (2) of section 5 of the Federal Excise Act, 2005, Federal Board of Revenue is pleased to direct that the following amendment shall be made in its Notification No. S.R.O.993(I)/2006, dated the 21st September, 2006, namely:- In the aforesaid Notification, in the Table, in column (1), against S.NO.1, in the corresponding entries in column (3), after proviso to clause (iii), the following new clause shall be added, namely:- “(iv) 100% of federal excise duty, including the duty paid under the Notification No. S.R.O.24(I)/2006, dated the 7th January, 2006, paid at import stage on the same quantity of edible oil as exported to Afghanistan, by the units located in the violence affected areas specified in Sales Tax General Order 01/2010, dated the 20th January, 2010: Provided that proof of 100% imported edible oil shall be provided by the exporting units and 100% of federal excise duty shall be worked out by taking average of all imports as made by the exporter during the last month prior to the month of export and in case edible oil was not directly imported by the exporter then on the basis of goods declaration of the importer from whom purchases of edible oil were made.” ________________________________________________________________ [C.No.1(2)FED/07-Pt-II] (Fahad Ali Chaudhary) Second Secretary Tariff (ST&FE)