Levy of Federal Excise duty on certain goods manufactured in non-traiff area when brought to tariff areas

Government of Pakistan Revenue Division *** Islamabad, the 1st July, 2005 NOTIFICATION (Federal Excise) S.R.O. 649 (I)/2005.-- In exercise of the powers conferred by clause (c) of sub-section (1) of section 3 of the Federal Excise Act, 2005, and in supersession of its Notification No. S.R.O. 574(I)/98 dated 12th June, 1998, the Federal Government is pleased to specify the goods mentioned in column (2) of the table below produced or manufactured in the non-tariff areas and brought to the tariff areas for the purpose of the said sub-section, namely:- TABLE S.No. | Description of goods | Heading/sub-heading number (1) | (2) | (3) 1. | Vegetable ghee and cooking oil | Respective headings 2. | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 2402.0000 3. | Perfumes and toilet waters. | 3303.0000 4. | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations: manicure or pedicure preparations. | 33.04 5. | Preparations for use on the hair excluding herbal hair oil and kali mehndi. | 33.05 6. | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties | 33.07 2. The duty of excise on items specified in the Table on entering the tariff area shall be collected in the manner prescribed by the Central Board of Revenue. 3. This notification shall take effect from the 1st day of July, 2005. ---------------------------------------------------------------- [C.No.1(2)CEB/2005] (SHAHID AHMAD) Additional Secretary