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

Government of Pakistan Revenue Division *** Islamabad, the 13th February, 2002. NOTIFICATION (Central Excise) S.R.O.93(I)/2002.- In exercise of the powers conferred by sub-section (1) of section 12A of the Central Excises Act, 1944 (I of 1944), the Federal Government is pleased to direct that the following further amendment 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, against the expression “Goods” in column (1), in column (3), after clause (vi) and the entries relating thereto in columns (2) and (4), the following new clause and the entries relating thereto in column (2), (3) and (4), shall be added, namely,- “Respective (vii) If manufactured by processing or Difference headings of re-packing of semi-finished or bulk goods between excise Chapters 33 on which central excise duty has already duty paid at and 34 been paid at import stage subject to the import stage and following conditions:- that payable on the finished (1) Semi-finished or bulk material was products.”. imported by the manufacturer himself; (2) All the record of import including Bills of Entry shall be kept by the manufacturer; (3) The onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer; and (4) The manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification. [C.No.1(2)CEB/2001] (NASEER AHMAD) Member (Central Excise)