Central Board of Revenue is pleased to grant rebate of federal excise duty, paid on base oil used in the manufacture of the goods specified in column (2) of the table below and are exported out of Pa
SRO 807(I)/2005Refunds and drawback
SRO 807(I)/2005 is a Federal Excise SRO dated 8 December 2005, listed by FBR as "Central Board of Revenue is pleased to grant rebate of federal excise duty, paid on base oil used in the manufacture of the goods specified in column (2) of the table below and are exported out of Pa".
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Government of Pakistan
Central Board of Revenue
***
Islamabad, the 12th August, 2005
NOTIFICATION
(FEDERAL EXCISE)
S.R.O. 807(I)/2005.- In exercise of the powers conferred by rule 33 of the Federal Excise Rules, 2005, and in supersession of its Notification No. S.R.O. 1028(I)/2003, dated the 6th November, 2003, the Central Board of Revenue is pleased to grant rebate of federal excise duty, paid on base oil used in the manufacture of the goods specified in column (2) of the table below and are exported out of Pakistan, at the rates specified in column (3) thereof, provided that for obtaining payment of rebate, the applicant shall produce proof of payment of excise duty in respect of each consignment to the rebate sanctioning authority.
TABLE
S. No. | Goods produced or manufactured | Rate of federal excise rebate
(1) | (2) | (3)
1. | Motor lubricating oil 20W-50 for petrol automobiles. | 11.60% of the f.o.b. value or Rs.5.65 per litre , whichever is less.
2. | Motor lubricating oil 20W-50 for diesel automobiles. | 7.50% of the f.o.b. value or Rs.5.51 per litre , whichever is less.
3. | Marine lubricating oil, all grades or types. | 9.36% of the f.o.b. value or Rs.5.37 per litre , whichever is less.
[C.No.1(5)-FED/2005]
(Dr. Iftikhar Ahmad)
Secretary (ST & FE Tariff)
Which later SROs refer to this one?
SROs whose FBR title names SRO 807(I)/2005, usually to amend or rescind it.
- SRO 137(I)/201214 February 2012By this notification, in pursuance of ECC decision, SRO 807(I)/2005, dated 12th August, 2005 has been amended to restrict rebate of Federal Excise Duty on export of all petroleum products whether imported or produced locally (except when there is a Government to Government contract done through oil marketing companies only) when exported to Afghanistan and through Afghanistan to Central Asian Republics.
Related Federal Excise SROs on refunds and drawback
- SRO 137(I)/201214 February 2012By this notification, in pursuance of ECC decision, SRO 807(I)/2005, dated 12th August, 2005 has been amended to restrict rebate of Federal Excise Duty on export of all petroleum products whether imported or produced locally (except when there is a Government to Government contract done through oil marketing companies only) when exported to Afghanistan and through Afghanistan to Central Asian Republics.
- SRO 443(I)/200731 May 2007Refund on utilities-ghee-oil Amendement in SRO 993(I)2006
- SRO 390(I)/200627 April 2006Federal Government is pleased to disallow the adjustment or rebate of excise duty accrued in connection with export of cement
- SRO 808(I)/20058 December 2005Central Board of Revenue is pleased to grant rebate of federal excise duty paid on cement used in the manufacture of the goods specified in column (2) of the table below and exported out of Pakistan.
- SRO 905(1)/9812 August 1998Short Title Application And Commitment Definitions Processing And Sanctioning Of Duty Drawback Claims Time Frame For Payment Of Duty Drawback Review Of Category Monthly Reporting
- SRO 547(I)/961 July 1996With The Prior Approval Of The Direct That No Rebate Of Central Excise Duty Shall Be Granted