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Qanoon Digest

amendment in S.R.O.455(I)/96

SRO 51(I)/2002 is a Federal Excise SRO dated 22 January 2002, listed by FBR as "amendment in S.R.O.455(I)/96".

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Government of Pakistan Revenue Division *** Islamabad, the 22nd January, 2002. NOTIFICATION (Central Excise) S.R.O.51(I)/2002.-In exercise of the powers conferred by sub-section (1) of section12A of the Central Excises Act, 1944 (I of 1944), the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No.S.R.O.455(I)/96, dated the 13th June, 1996, namely:- In the aforesaid Notification, in the Table, - (1) the item “Base lube oil” in column (1), and the entries relating thereto in columns (2), (3) and (4) shall be omitted; and (2) against the item “Lubricating oil” in column (1), in column (3), after clause (ii), the following new clause and the entry relating thereto in column (4) shall be added, namely:- “(iii) If manufactured from excise The difference between duty paid lube base oil the excise duty paid on base lube oil and that payable on the finished lubricating oil.”. [C.No.1(2)-CEB/2000-Vol.II] (NASEER AHMAD) Additional Secretary

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