cable T.V. network.

Government of Pakistan Revenue Division *** Islamabad, the 12th June, 2004. NOTIFICATION (CENTRAL EXCISE) S.R.O.503(I)/2004.- In exercise of the powers conferred by the third proviso to sub-section (1) of section 3 of the Central Excises Act, 1944 (I of 1944), and in supersession of its Notification No.S.R.O. 617(I)/2000, 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 I Heading/sub-heading number. | Description of goods. (1) | (2) 15.07 15.08 15.09 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 | Edible oil. Respective headings. | Vegetable ghee and cooking oil. TABLE II Heading/sub-heading 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 the Pakistan Telecommunication Authority. [C.No.1(1)-CEB/04] (NASEER AHMAD) Additional Secretary