The Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Federal Excise Rules, 2005.

(REVENUE DIVISION) FEDERAL BOARD OF REVENUE *** Islamabad, the 11th June, 2008. NOTIFICATION (FEDERAL EXCISE) S.R.O. 546(I)/2008.- In exercise of the powers conferred by sub-section (3) of section 6 , sub-section (5) of section 12 and section 40 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Federal Excise Rules, 2005, namely:-In the aforesaid Rules,- (a) for the expressions “FE-I”, “FE-II” and “FE-III”, wherever occurring, the expressions “STR-I”, STR-5” and STR-3” shall respectively be substituted; (b) in rule 2, (i) for clause (f), the following shall be substituted, namely:-“ (f) “challan” means challan STR-11 Form as prescribed under Sales Tax Rules 2006;”; (ii) for clause (g), the following shall be substituted; namely,-“(g) ‘Collector’ means a Federal Excise Officer appointed to exercise powers and discharge duties conferred or imposed upon Collector under this Act or rules made thereunder in relation to the areas or as the case may be, cases falling under the jurisdiction of Regional Tax Offices or as the case may be, Large Taxpayers Units notified by the Board for the purposes of the Sales Tax Act, 1990;”; (iii) after clause (g) the following shall be inserted, namely,- “(ga) Collectorate means the office of the Collector of Federal Excise having jurisdiction and includes the Large Taxpayers Units (LTUs) and the Regional Tax Offices (RTOs), where the offices of Income Tax, Sales Tax and Federal Excise are co-located;”; (iv) for clause (m) the following shall be substituted, namely:-“(m) “Form” means the STR Form as annexed to the Sales Tax Rules, 2006;”; and

(v) clause (ma) shall be omitted; (c) in rule 41A,after sub-rule (11),following new sub-rule shall be added namely,- “(11a) The Collector of Federal Excise having jurisdiction may require an aircraft operator to furnish a copy of the passengers manifest in such form and manner as may be specified by him, in respect of the flights carrying passengers on inland or international journey.”; (d) rules 41-B to 41-H shall be omitted; (e) in rule 43A,- (a) in sub- rule (1), for the words “using the right to deal with the goods or services of the franchiser under the franchise agreement against a pre-determined fee or royalty”, the words, “availing any right under a franchise as defined under clause 12(a) of section 2 of the Act”, shall be substituted; and (b) after sub-rule (6), the following new sub-rule shall be inserted, namely.-“(7) Where any remittance is made through any bank on account of a franchise fee, technical fee or royalty and the bank is satisfied that the franchisee has not paid duty as required under this rule, the bank shall,-(a) deduct the amount of the duty at the applicable rate from such remittance; (b) issue a certificate on its letter head showing the name and registration number of the franchisee and the amount of duty so deducted; and (c) deposit the said amount of duty against its own monthly return without any adjustment or deduction whatsoever: Provided that where duty has been deducted under this sub-rule, the franchisee shall declare the amount of such duty in the relevant column of his return.”; and

(f) the forms “FE-I”, “FE-II” and “FE-III” shall be omitted. _____________________________________________________________________ [C.No.1(1)FED/2008] (Rizwan Salabat) Second Secretary (Federal Excise)