Amendments The Central Excise Rules 1944

Government of Pakistan Central Board of Revenue *** Islamabad, the 12th June, 1999. NOTIFICATION (Central Excise) S.R.O. 666(I)/99.- In exercise of the powers conferred by sub-section (1) of section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Central Excise Rules, 1944, namely:- In the aforesaid Rules, --- (1) after rule 46, the following new rule shall be inserted, namely:- “46A. Installation of surveillance cameras or close circuit television.- (1) Central Board of Revenue may notify in the official Gazette goods or class of goods and services or class of services to which this rule shall apply. (2) All the persons, manufacturer of goods or licencee of excisable services notified under sub-rule (1), hereinafter referred to as said person, shall install surveillance cameras or close circuit television at factory gate or business premises or at a place approved by the Collector of Central Excise concerned within such time as may be prescribed by him. (3) The supplier of surveillance cameras or close circuit television shall submit a certificate to the effect that the equipment is fool- proof and does not facilitate evasion of excise duty in any manner. (4) The cost of installation and maintenance shall be borne by the said person. (5) In case the camera or close circuit television goes out of order, the said person shall inform the Collector within 24 hours and Collector, for such time till the defect is removed, may post central excise officer to supervise the clearance as well as related business activities of the said person. (6) The Collector in whose jurisdiction the business of said person is located may issue instruction for smooth and effective operation of this rule from time to time.

(7) The Central Board of Revenue may appoint one or more persons, firms or companies to operate surveillance cameras or close circuit television.”; (2) in rule 96W, in sub-rule (1),-- (i) in the proviso, clause (ii) shall be omitted; and (ii) in the proviso, in clause (iv), for the full stop, at the end, a colon shall be substituted and thereafter the following new proviso shall be inserted, namely:- “Provided further that, if the Collector of Central Excise is satisfied that the accounts maintained by the person providing or rendering excisable service show a lesser quantum of excisable services provided or rendered than should have been shown, may require said person to install electronic cash register with such condition a he may deem fit to impose.”; (3) after rule 96ZZO, the following new rules shall be inserted, namely:- “96ZZP. Special procedure for collection of central excise duty on services provided or rendered by persons in respect of credit cards.- (1) All banks, firms, corporations or persons engaged in providing or rendering services in respect of credit cards, hereinafter referred to as the said person, shall pay central excise duty leviable on services in respect of credit cards. (2) The duty shall be paid on the total amount billed by the said person. The expression billed amount shall include any charge or interest on late payment or on any other account in addition to the original amount. (3) The said person shall pay the duty due for a month by 15th day of the following second month and furnish the proof of payment of duty to the Collector Central Excise, in whose jurisdiction the head office of said person is situated by the end of the same month. (4) The said person shall, along with the proof of payment of duty, submit a statement showing the total amount billed by the said person during a month and duty leviable thereon.

(5) In case duty is not paid by the due date, the said person shall, in addition to the payment of duty and additional duty, be also liable to penalty which may extend to ten thousand rupees or ten times of the duty not paid or short paid, whichever is higher. (6) The said person shall maintain such records and submit such returns as the Collector of Central Excise, may, in whose jurisdiction the head office of the said person is situated, specify from time to time. (7) Any said person engaged in providing or rendering services in respect of credit cards shall take out a central excise licence in the proper form, maintain such records, submit such returns and pay duty in the manner prescribed by the Collector of Central Excise with the prior approval of the Central Board of Revenue. (8) A copy of annual audit, duly audited by a chartered accountant, shall be submitted to the Collector of Central Excise, within fifteen days of its receipt by the said person from its chartered accountant and any short payment of duty found out as a result of such audit shall be paid by the said person within fifteen days of the receipt of the audit report with proof of such payment to the Collector of Central Excise. 96ZZQ. Special procedure for collection of central excise duty on Advertisements published in newspapers, journals and periodicals.- (1) Any person, firm or corporation, rendering services of publishing advertisement in newspapers, journals or periodicals hereinafter referred to as the said person, shall pay central excise duty leviable on the advertisement so published. (2) The duty shall be paid on the total amount of charges for an advertisement, without any abatement or deduction whatsoever. (3) The said person, shall not be liable to pay the duty if any advertisement is not published as a result of cancellation of a contract. (4) The said person shall pay the duty due for a month by the 15th day of the following second month and furnish the proof of payment of duty to the Collector Central Excise in whose jurisdiction its head office is located by the end of the same month.

(5) The said person shall maintain a serially numbered bill of charges book, so bound that no page can be removed without being torn and for each transaction there shall be issued a bill of charges out of such bill of charges book. The original copy of the bill of charges shall be given to the person from whom charges for an advertisement published have been received and the duplicate copy thereof shall be retained by the said person. The duplicate copy of bills of charges, so issued, shall be preserved for a period of five years for the purposes of inspection and audit. (6) The said person shall maintain a daily account of advertisements in proper form, showing therein the number and date of invoice, title of an advertisement, language, amount billed and amount of the duty involved. (7) The said person shall within fifteen days after the close of each month, submit a monthly statement to the proper officer in the proper from showing details of total amount billed and amount of the duty involved. (8) Any said person, engaged in providing or rendering services of publishing of advertisements shall obtain a license in the proper form. In case a newspaper, journal or periodical is published from more than one places, a separate licence for each such place shall be obtained. (9) In case the duty is not paid by the due date, the said person shall in addition to the payment of duty and additional duty, be also liable to penalty which may extend to ten thousand rupees or ten time of duty involved, whichever is higher. (4) in rule 226, in sub-rule (1), in clause (iv), for the word “six” the word “five” shall be substituted. (5) in rule 235, in sub-rule (1), after the entry 67, the following new entries shall be added, namely:- “68. Light speed diesel oil. 69. Petroleum wax. 70. Plastic products. 71. Sugar. 72. M.M. yarn (continuous)”; and (6) in rule 244, in sub-rule (3), for the word “six “ the word “five” shall be substituted.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - [C.No.1(6)-CEB/99] ( Dr. Mohammad Saeed) Secretary (C.E.Bud)