An Act to consolidate and amend the law relating to duties of
excise
WHEREAS it is expedient to consolidate and
amend the law relating to duties of excise on goods manufactured, produced,
imported or consumed and services provided or rendered in Pakistan
It is hereby enacted as follows:–
CHAPTER I
PRELIMINARY
1.
Short title, extent and commencement.–
(1) This Act may be called the
Federal Excise Act, 2005,
(2)
It extends to the whole of Pakistan
(3)
It shall come into force on 1st
day of July, 2005.
2.
Definitions.– In this Act, unless there is anything repugnant in the
subject or context,—
(1)
“adjudicating authority” means any
authority competent to pass any order or decision under this Act or the rules
made thereunder, but does not include the Board or Appellate Tribunal;
(2)
“adjustment” means deduction of amount
of duty paid on goods used in the manufacture or production of other goods from
the amount of duty payable on such other goods in the prescribed manner;
(3)
“Appellate Tribunal” means the
Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194
of the Customs Act, 1969 (IV of 1969);
(4)
“Board” means the Central Board of
Revenue constituted under the Central Board of Revenue Act, 1924 (IV of 1924);
(5)
“Collector” means an officer of
Federal Excise notified as Collector of Federal Excise under this Act;
(6)
“conveyance” means any means of
transport used for carrying goods or passengers such as vessel, aircraft,
vehicle or animal etc.;
(7)
“default surcharge” means surcharge
levied under section 8;
(8)
“distributor” means a person appointed
by a manufacturer in or for a specified area to purchase goods from him for
sale to a wholesale dealer in that area;
(9)
“duty” means any sum payable under the
provisions of this Act or the rules made thereunder and includes the default
surcharge and the duty chargeable at the rate of zero per cent;
(10)
“establishment” includes an
undertaking, firm or company, whether incorporated or not, an association of
persons and an individual;
(11)
“factory” means any premises,
including the precincts thereof, wherein or in any part of which goods are
manufactured, or wherein or in any part of which any manufacturing process
connected with the production of the goods is being carried on or is ordinarily
carried on;
(12)
“Federal Excise Officer” means any
officer of the Federal Excise Department, or any person (including an officer
of the Provincial Government) invested by the Board with any of the powers of a
Federal Excise Officer under this Act or rules made thereunder;
(13)
“goods” means goods leviable to excise
duty under this Act or as specified in the First Schedule and includes goods
manufactured or produced in non-tariff area and brought for use or consumption
to tariff area;
(14)
“goods insurance” includes fire,
marine, theft, accident and other such miscellaneous insurance;
(15)
“import” and “export” mean
respectively bringing into, and taking out of Pakistan by sea, land or air and
shall be deemed to have always been so defined;
(16)
“manufacture” includes,–
(a)
any process incidental or ancillary to
the completion of a manufactured product;
(b)
any process of re‑manufacture, remaking,
reconditioning or repair and the processes of packing or repacking such
product, and, in relation to tobacco, includes the preparation of
cigarettes, cigars, cheroots, biris, cigarette and pipe or hookah tobacco,
chewing tobacco or snuff, and the word "manufacturer" shall be
construed accordingly and shall include,–
(i)
any person who employs hired labour in
the production or manufacture of goods; or
(ii)
any person who engages in the
production or manufacture of goods on his own account if such goods are
intended for sale; and
(c)
any person who, whether or not he
carries out any process of manufacture himself or through his employees or any
other person, gets any process of manufacture carried out on his behalf by any
person who is not in his employment:
Provided that any person so dealing in goods shall be deemed to have
manufactured for all purposes of this Act, such goods in which he deals in any
capacity whatever;
(17)
“non-tariff area” means Azad Jammu and
Kashmir , Northern Areas and
such other territories or
areas to which this Act does not apply;
(18)
“person” includes a company, an
association, a body of individuals, whether incorporated or not, a public or
local authority, a Provincial Government or the Federal Government;
(19)
“prescribed” means prescribed under
this Act or by rules made thereunder;
(20)
“registered person” means a person who
is registered or is required to be registered under this Act provided that a
person who is not registered but is required to be registered shall not be
entitled to any benefit or privilege under this Act or rules made thereunder,
unless he is registered and such benefit and privilege, unless allowed by
Board, shall be confined to period of registration;
(21)
“sale” and “purchase” with their
grammatical variations and cognate expressions, mean any transfer of the
possession of goods or rendering and providing of services by one person to
another in the ordinary course of trade or business for cash or deferred
payment or other consideration;
(22)
“Schedule” means the schedule appended
to this Act;
(23)
“services” means services, facilities
and utilities leviable to excise duty under this Act or as specified in the
First Schedule read with Chapter 98 of the Pakistan Customs Tariff, including
the services, facilities and utilities originating from Pakistan or its tariff
area or terminating in Pakistan or its tariff area;
(24)
“tariff area” means area other than
the non-tariff area;
(25)
“wholesale dealer” means a person who
buys or sells goods wholesale for the purpose of trade or manufacture, and
includes a broker or commission agent who, in addition to making contracts for
the sale or purchase of goods for others, stocks such goods belonging to others
as an agent for the purpose of sale; and
(26)
“zero-rated” means duty of Federal
excise levied and charged at the rate of zero per cent under section 5 of this
Act.
CHAPTER II
LEVY, COLLECTION AND PAYMENT OF DUTY
3. Duties specified in the
First Schedule to be levied.–– (1) Subject
to the provisions of this Act and rules made thereunder, there shall be levied
and collected in such manner as may be prescribed duties of excise on,—
(a)
goods produced or manufactured in Pakistan
(b)
goods imported into Pakistan
(c)
such goods as the Federal Government
may, by notification in the official Gazette, specify, as are produced or
manufactured in the non-tariff areas and are brought to the tariff areas for
sale or consumption therein; and
(d)
services, provided or rendered in Pakistan
at the rate of fifty per cent ad valorem
except the goods and services specified in the First Schedule, which shall be
charged to Federal excise duty as, and at the rates, set-forth therein.
(2) Duty in respect of goods imported
into Pakistan shall be levied and collected in the same manner and at the same
time as if it were a duty of customs payable under the Customs Act, 1969 (IV of
1969), and the provisions of the said Act including section 31A thereof shall
apply.
(3)
The Board may, by notification in the official
Gazette, in lieu of levying and collecting under sub‑section (1) duties of
excise on goods and services, as the case may be, levy and collect duties,—
(a)
on the production capacity of plants,
machinery, undertakings, establishments or installations producing or
manufacturing such goods; or
(b)
on fixed basis, as it may deem fit, on
any goods or class of goods or on any services or class of services, payable by
any establishment or undertaking producing or manufacturing such goods or
providing or rendering such services.
(4)
Without prejudice to other provisions
of this Act, the Federal Government may levy and collect duty on any class or
classes of goods or services by notification in the official Gazette at such
higher or lower rate or rates as may be specified in such notification.
Explanation.– Subject to sub-section (1), for the purpose of this
section, “goods” means the goods specified in CHAPTERS 1 TO 97 and “services”
means the services specified in CHAPTER 98 of the First Schedule to the Customs
Act, 1969 (IV of 1969).
4.
Filing of return and payment of duty
etc.— (1) At the
close of a month every registered person shall prepare a return in such form as
may be specified by the Board and furnish the same to the Collector within
three days after payment of the amount of duty due from him for a month.
(2) Duty shall be deposited in the
designated branch of the bank on the prescribed challan after properly filling
up all columns of the challan mentioning registration number on its right top
by seventh day of the succeeding or by such date as may be specified by the
Board provided that any shortfall in the days of the month during which duty
has been collected shall be forgone.
(3) If during any month, there is a
change in the rate of duty, a separate return showing the application of
different rates of duty shall be used in respect of each portion of such month.
(4) A person may file a revised
return for the correction of any bonafide error or mistake in the entries or
declaration of the original return.
(5) The Board may, by notification in
the official Gazette, require any person or class of persons for any goods or
class of goods to furnish such summary or details of particulars pertaining to
imports, purchases, utilization, consumption, production, sales or disposal of
such goods during any month or months in such format and manner as may be
specified and provisions of this sub-section may be invoked mutatis mutandis
in respect of services.
(6) The Board may by an order,
specify the manner and procedure for filing of return for the purpose of this
Act or rules made thereunder and for payment of duty by electronic means. The
Board may specify the manner and procedure for the submission, receipt and
transmission of any information for the purpose of this Act or rules made
thereunder by electronic means.
(7) Every amount of duty due from any
person on any other account shall also be deposited on the prescribed challan
in the bank branch designated and in the same manner as aforesaid.
5. Zero rate of duty and
drawback of duty etc.— (1) Notwithstanding
the provisions of section 3, the goods exported out of Pakistan or such goods
as may be, by a notification in the official Gazette, specified by the Federal
Government shall be charged to duty at the rate of zero per cent and adjustment
of duty in terms of section 6 shall be admissible on such goods.
(2)
The Board may, by notification in the official Gazette, grant drawback of duty
paid on any goods used in the manufacture of any goods manufactured in and
exported out of Pakistan, or shipped as provisions or stores for consumption on
board a ship or aircraft proceeding to a destination outside Pakistan, at such
rate or rates and subject to such conditions and limitations as may be
specified in the notification.
6. Adjustment of duties of
excise.— (1) For the purpose of
determining net liability of duty in respect of any goods, the duty already
paid on goods specified in the First Schedule and used directly as input goods
for the manufacture or production of such goods shall be deducted from the
amount of duty calculated on such goods.
(2) Adjustment of duty of excise under
sub-section (1) shall be admissible only if a person registered under this Act
holds a valid proof to the effect that he has paid the price of goods purchased
by him including the amount of duty and received the price of goods sold by him
including the amount of duty through banking channels including online payment
whether through credit card or otherwise.
(3) Notwithstanding the provisions of
sub-section (1), the Board may, by a notification in the official Gazette,
disallow or restrict whole or part of the amount of or otherwise regulate the
adjustment of duty in respect of any goods or class of goods.
7. Application of the
provisions of the Sales Tax Act, 1990.—
In case of goods specified in the Second Schedule or such services as may be
specified by the Board through a notification in the official Gazette,—
(a)
a registered person manufacturing or producing such goods or
providing or rendering such services shall be entitled to deduct input tax paid
during the tax period from the amount of duty of excise due from him on such
goods or services in respect of that tax period;
(b)
a registered person shall be entitled to deduct the amount
of duty of excise paid or payable by him on such goods or services as are
acquired by him during a tax period from the output tax due from him in respect
of that tax period;
(c)
a registered person supplying such goods or providing or
rendering such services shall be entitled to deduct duty of excise paid or
payable on such goods or services as are acquired by him during the tax period
from the amount of duty of excise due from him on such goods manufactured or
produced or services as are provided or rendered by him during that period; and
(d)
a person shall be entitled to deduct duty of excise paid or
payable, on such goods or services as are acquired by him during a month, from
the amount of duty of excise due from him on such goods manufactured or
produced or such services as are provided or rendered by him, during that
month.
Explanation.— For the purposes of this section,
the expressions “input tax”, “output tax” and “tax period” shall have the
same meanings as are assigned to them in the Sales Tax Act, 1990, provided that
the date for payment of duty under this Act shall be the date specified under
sub-section (1) of section 4.
8. Default surcharge.– If a person fails to pay the duty within the prescribed
time, he shall, in addition to the duty payable under section 3, be liable to
pay default surcharge at the rate of one per cent per month for the first six
months and at the rate of one and half per cent per month thereafter.
Explanation.– For the purpose of this section, the period of default
shall be reckoned from the day following the due date on which the duty was
payable to the preceding day on which the duty is actually paid.
9. Liability for payment of
duty in the case of private companies or business enterprises or in case of
sale of business ownership.– (1) Notwithstanding anything contained in any
other law for the time being in force, where any private company or business
enterprise is closed or discontinued or otherwise ceases to exist and any
amount of duty chargeable on the company or business enterprise, whether
before, or in the course of, or after its liquidation cannot be recovered from
the company or business enterprise, every person who was a owner of, or partner
in, or director of, the company or business enterprise shall, jointly and
severally with such persons, be liable for the payment of such duty.
(2) In the case of sale or transfer
of ownership of a business or part thereof involving any charge of duty to another
person as an ongoing concern, the chargeable duty shall be paid by the person
to whom such sale is made or ownership is transferred provided that if any
amount of duty payable by such person remains unpaid, such unpaid amount of
duty shall be the first charge on the assets of the business and shall be
payable by the transferee of business:
Provided that no business enterprise or a part thereof shall be sold or
transferred unless the outstanding duty is paid and a no objection certificate
in this behalf from the Collector concerned is obtained.
(3) In case of termination of a business
or part thereof involving any outstanding charge of duty, a person
terminating such business or part thereof shall be required to account for and
pay the outstanding charge of duty as if no such termination has taken place.
10.
Applicable value and rate of duty.— The value
and the rate of duty applicable to any goods or services shall be the value,
retail price, tariff value and the rate of duty in force,–
(a)
in the case of goods, on the date on
which the goods are cleared for export or for home consumption;
(b)
in the case of services, on the date
on which the services are provided or rendered; and
(c)
in the case of goods produced or
manufactured outside the areas to which this Act has been applied and brought
to such areas for sale or consumption therein, the date on which the goods are
brought to those areas.
11.
Collection of excess duty etc.– Every person who
for any reason whatever has collected or collects any duty, which is not
payable as duty or which is in excess of the duty actually payable and the
incidence of which has been passed on to the consumer, shall pay the amount so
collected to the Federal Government and all the provisions of this Act or rules
made thereunder shall apply for the recovery of such amount and claim for
refund of any such amount paid or recovered shall not be admissible on any
ground whatever.
Determination
of value for the purposes of duty.– (1)
Where any goods are liable to duty under this Act at a rate dependent on their
value, duty shall be assessed and paid on the basis of wholesale cash price of
that goods and where such price is not available, of identical or similar
goods, on which the goods are capable of being sold to a general body of retail
traders and if there is no such body, to the general body of consumers on the
day of its sale, without any deduction whatever except the amounts of duty and
sales tax then payable.
(2) Where any services
are liable to duty under this Act at a rate dependent on the charges therefor,
the duty shall be paid on total amount of charges for the services including
the ancillary facilities or utilities, if any, irrespective whether such
services have been rendered or provided on payment of charge or free of charge
or on any concessional basis.
(3) Where any goods are chargeable to duty at the import stage, duty shall be
assessed and paid on the value determined in accordance with section 25 of the
Customs Act, 1969 (IV of 1969), including customs duties payable thereon.
(4) Where any goods are chargeable to a
duty on the basis of retail price, duty thereon shall be paid on the retail
price fixed by the manufacturer, inclusive of all charges and taxes, other than
sales tax levied and collected under section 3 of the Sales Tax Act, 1990, at
which any particular brand or variety of such goods should be sold to the
general body of consumers or, if more than one such price is so fixed for the
same brand or variety, the highest of such price and such retail price shall,
unless otherwise directed by the Board, be legibly, prominently and indelibly
indicated on each good, packet, container, package, cover or label of such
goods:
Provided that where so and as specified by the Board, any goods or class of
goods liable to duty on local production as percentage of retail price, the
provisions of this sub-section shall mutatis mutandis apply in
case such goods are imported from abroad.
(5) The Board may
fix the minimum price of any goods or class of goods, for the purpose of
levying and collecting of duty and duty on such goods shall be paid
accordingly.
Registration.—
(1) Any person engaged in the
production or manufacture of goods or providing or rendering services liable to
duty of excise under this Act shall, unless otherwise specified, be required to
obtain registration in the prescribed manner regardless of his annual turnover
or volume of sales of such goods or services.
(2)
Where a person who is already
registered under the Sales Tax Act, 1990, shall not be required to take
separate registration for excise purpose and his sales tax registration shall
be deemed to be a registration for the purpose of this Act:
Provided that provisions of the Sales Tax Act, 1990, including those relating
to exemption threshold shall not apply where a person obtains or is liable to
obtain registration for the purposes of this Act but does not have or is not
liable to registration under the Sales Tax Act, 1990.
Recovery of
unpaid duty or of erroneously refunded duty or arrears of duty, etc.—(1)
Where any person has not levied or paid any duty or has short levied or short
paid such duty or where any amount of duty has been refunded erroneously, such
person shall be serviced with notice requiring him to show cause for payment of
such duty provided that such notice shall be issued within three years from the
relevant date.
(2)
The Federal Excise Officer, empowered
in this behalf, shall after considering the objections of the person served
with a notice to show cause under sub-section (1), determine the amount of duty
payable by him and such person shall pay the amount so determined along with
default surcharge and penalty as specified by such officer under the provisions
of this Act.
(3)
Where any amount of duty levied and
penalty imposed or any other amount payable under this Act is due from any
person, such amount or sum shall be recovered in such manner as is prescribed
under this Act or rules made thereunder.
(4)
Notwithstanding anything contained under any other law for the time being in
force, where any business or activity involving liability to charge, levy and
pay duty under this Act is sold, discontinued or liquidated, the amount of
unpaid or recoverable duty shall be the first charge on the assets of the
business.
Explanation.—For the
purpose of this section, the expression “relevant date” means the date on which
the payment of duty was due under sub-section (3) and in case where any amount
of duty has been erroneously refunded, the date of its refund.
Application of
the Customs Act, 1969 (IV of 1969) to Federal excise duties.– The Federal Government may, by notification in the
official Gazette, declare that any or all of the provisions of the Customs Act,
1969 (IV of 1969), shall, with such modifications and alterations it may
specify, consider necessary or desirable to adapt them to the circumstances, be
applicable in regard to like matters in respect of the duties levied by
sections 3 and 8.
Exemptions.– (1) All goods imported, produced or manufactured in Pakistan
Provided that goods and services
specified in the Third Schedule shall be exempt from duty subject to such
conditions and restrictions, if any, specified therein and no adjustment in
terms of section 6 shall be admissible in respect of goods exempt from duty of
excise whether conditionally or otherwise.
(2) The Federal Government may by
notification in the official Gazette, exempt subject to such conditions as may
be specified therein, any goods or class of goods or any services or class of
services from the whole or any part of the duty leviable under this Act.
(3) The Board may, by special order,
exempt from the payment of the whole or any part of the duty leviable under
this Act, under circumstances of exceptional nature, any goods or services on
which such duty is leviable.
(4) Notwithstanding the provisions of
sub-sections (2) and (3), the Federal Government or the Board may, by a
notification in the official Gazette, for reasons to be recorded, exempt any
person or class of persons from payment of the whole or part of the default
surcharge imposed under section 8 subject to such conditions or limitations as
may be specified in such notification.
Records.—(1) Every person registered for the purposes of this Act
shall maintain and keep for a period of three years at his business premises or
registered office in English or Urdu language the following records of
excisable goods purchased, manufactured and cleared (including those cleared
without payment of excise duty) by him or by his agent acting on his behalf in
such form and manner as would permit ready ascertainment of his liability of
duty, namely:—
(a)
records of clearances and sales made
indicating the description, quantity and value of goods, name and address of
the person to whom sales were made and the amount of the duty charged;
(b)
records of goods purchased showing the
description, quantity and value of goods, name, address and registration number
of the supplier and the amount of the duty, if any, on purchases;
(c)
records of goods cleared and sold
without payment of duty;
(d)
records of invoices, bills, accounts,
agreements, contracts, orders and other allied business matters;
(e)
records of production, stocks and
inventory;
(f)
records of imports and exports; and
(g)
such other records as may be specified
by the Board.
For any person
or class of persons registered under this Act, or for any goods or class of
goods the Board may specify or prescribe,—
(a)
to keep any other records for the
purposes of this Act;
(b)
to use such electronic fiscal cash
registers as may be approved by the Board; and
(c)
the procedure or software for
electronic maintenance of records and filing of statements, documents or
information by any person or class of persons.
(3)
Provisions of sub-sections (1) and (2)
shall apply mutatis mutandis on services provided or rendered by
a person registered under this Act.
Invoices.—(1)
A person registered under this Act shall issue for each transaction a serially
numbered invoice at the time of clearance or sale of goods, including goods
chargeable to duty at the rate of zero per cent, or providing or rendering
services containing the following particulars, namely:–
(a)
name, address and registration number
of the seller;
(b)
name, address and registration number
of the buyer;
(c)
date of issue of the invoice;
(d)
description and quantity of goods or
as the case may be, description of services;
(e)
value exclusive of excise duty;
(f)
amount of excise duty; and
(g)
value inclusive of excise duty.
(2) Notwithstanding sub-section (1),
where a registered person is also engaged in making supplies taxable under the
Sales Tax Act, 1990, such person shall not be required to issue a separate
invoice for excise purposes and the amount of excise duty and other related
information may in such cases be mentioned on the invoice issued for sales tax
purposes.
(3) The Board may, by notification in
the official Gazette, specify such modified invoices for different persons or
classes of persons as it may deem necessary.
(4) The Board may, by notification in
the official Gazette, specify goods in respect of which a copy of the invoice
shall be carried or accompanied with the conveyance during their transportation
or movement in such manner and subject to such conditions as may be specified
in this behalf either in such notification or otherwise.
CHAPTER III
OFFENCES AND PENALTIES
Offences,
penalties, fines and allied matters.—(1)
Any person who fails to file or files an incorrect return within the period
specified in sub-section (1) of section 4 or fails to make payment or makes
short payment of duty on any account, shall pay a penalty of ten thousand
rupees in addition to the amount of duty due from him and without prejudice to
other liabilities which may be determined against him or action which may be
taken against him under this Act and rules made thereunder.
(2)
Any person who,––
(a)
makes, orally or in writing, or signs
any declaration, certificate or other document required by this Act or rules
made thereunder or by any Federal Excise officer to do so, which is untrue or
incorrect in any particular or which is incomplete by omitting any material
particular therefrom;
(b)
counterfeits or falsifies, or uses,
when counterfeited or falsified, any document which is or may be required under
this Act or rules made thereunder or any document used in the transaction of
any business or matter relevant to this Act or rules made thereunder; and
(c)
fails or refuses to give or produce to
the Federal Excise officer any information or document required to be given or
produced under this Act or rules made thereunder;
shall be
guilty of an offence and for every such offence shall be liable to fine which
may extend to twenty thousand rupees and in case of offence under clause (b),
the fine may extend to one hundred thousand rupees and he shall be punishable
with imprisonment for a term which may extend to five years or with both.
Any person who,—
(a)
illegally removes, stores, keeps, or
withdraws or in any way assists or is concerned in the illegal removal or withdrawal
of any goods in the manner other than the manner prescribed under this Act or
rules made thereunder;
(b)
is in any way concerned in conveying,
removing, depositing or dealing with any goods with intent to defraud the
Government of any duty of excise due thereon, or to violate any of the
provisions of this Act or rules made thereunder;
(c)
is in any way concerned in any
fraudulent evasion or attempt at fraudulent evasion of any duty of excise;
(d)
claims, takes or avails adjustment of
duty not admissible under this Act or the rules made thereunder; and
(e)
is in any way concerned in the
manufacture of any dutiable goods in contravention of the provisions of this
Act or rules made thereunder;
shall be
guilty of an offence and for each such offence, shall be liable to fine which
may extend to fifty thousand rupees or five times of the duty involved,
whichever is higher and to punishment with imprisonment which may extend to
five years or both.
Any person
who, without the approval of the Collector, directly or otherwise destroys,
damages, erases or otherwise manipulates data stored in or used in connection
with a computer or otherwise uses a computer, the purpose or effect of which is
to reduce, avoid or evade any liability to duty of excise which would otherwise
have been imposed by this Act, or to defeat any provisions of this Act or rules
made thereunder shall be guilty of an offence and shall be liable to fine which
may extend to seventy five thousand rupees or ten times of the duty involved,
whichever is higher and to punishment with imprisonment which may extend to
five years or both.
If any person
obtains, attempts to obtain or abets in obtaining, or does anything whereby
there might be obtained by another person, any amount by way of refund or
drawback of any duty in respect of any goods which is not lawfully payable or
allowable in respect thereof or which is greater than the amount so payable or
allowable, he shall be guilty of an offence and shall be liable to fine which
may extend to one hundred thousand rupees or five times of duty involved,
whichever is higher and to punishment with imprisonment which may extend to
five years or both.
Any person who
obstructs any Federal Excise officer or other public servant or any person
acting in his aid or assistance, or duly employed for the prevention of
offences under this Act or rules made thereunder in the execution of his duty
or in the due seizing of any goods liable to seizure under this Act or rules
made thereunder, shall be guilty of an offence and for each such offence, shall
be liable to fine which may extend to fifty thousand rupees or five times of
duty involved, whichever is higher and to punishment which may extend to three
years or both.
Where an
offence under this Act or rules made thereunder has been committed by a
company, firm, or other body of persons, any person who at the time of the
commission of the offence was a director, manager, or other similar officer or
a partner of the company, firm, or other body of persons or was purporting to
act in that capacity shall be deemed to be guilty of that offence unless he
proves that the offence was committed without his consent or connivance and
that he exercised all such diligence to prevent the commission of the offence
as he ought to have exercised, having regard to the nature of his functions in
that capacity and to all the circumstances.
Unless
otherwise legally proved, where any person is liable under this Act to any penalty
or punishment for any act, omission, neglect or default, he shall be liable to
the same punishment, penalty or forfeiture for every such act, omission,
neglect or default of any agent or employee.
(9) Where any goods are chargeable to
duty on the basis of retail price under this Act and the retail price is not
indicated on the goods in the manner specified therein or in the rules made
thereunder, the duty shall be charged at the rate of 500 per cent ad valorem
in case of cigarettes, and 40 per cent ad valorem in case of
goods other than cigarettes:
Provided that in cases where a registered person does not intend to print
retail price for any genuine reasons, he may voluntarily pay duty on the said
higher rates as applicable to him and declare his duty payments in the return
accordingly and other provisions of this section shall not apply in such cases.
(10)
Where any person is engaged in the manufacture or
production of cigarettes in the manner contrary to this Act or rules made
thereunder or otherwise evades duty of excise on cigarettes or is engaged in
the manufacture or production of counterfeited cigarettes, the machinery,
equipments, instruments or devices used in such manufacture or production
shall, after outright confiscation, be destroyed in such manner as may be
approved by the Collector and no person shall be entitled to any claim on any
ground whatsoever, or be otherwise entitled to any compensation in respect of
such machinery or equipments, instruments or devices and such confiscation or
destruction shall be without prejudice to any other penal action which may be
taken under the law against the person or in respect of the cigarettes or
conveyance involved in or otherwise linked or connected with the case.
(11) Any goods in respect of which any of the
provisions of this Act or rules made or notifications issued thereunder has
been contravened shall be liable to confiscation alongwith the conveyance, if
any, in which such goods are laden or have been or being carried and all
confiscations in this regard shall vest with the Federal Government.
(12) Any person who attempts to commit any
offence punishable under this Act, or abets the commission of the offence,
shall be liable to the punishment provided for the offence.
Appointment of
Special Judges for trial of offences.– (1) The
Federal Government may, by notification in the official Gazette, appoint as
many Special Judges as it may consider necessary, and, where it appoints more
than one Special Judge, shall specify in the notification the territorial
limits within which each one of them shall exercise jurisdiction.
(2)
A Special Judge shall be a person who
is or has been or is qualified to be a Sessions Judge.
Trial of
offences by Special Judge.— (1)
On the appointment of a Special Judge for any area, an offence punishable under
this Act shall be tried exclusively by the Special Judge and all cases pending
in any other court in such area immediately before such appointment shall stand
transferred to such Special Judge.
(2)
The provisions of the Code of Criminal
Procedure, 1898 (Act V of 1898), except those of Chapter XXXVIII of that Code,
shall apply to the proceedings of the court of a Special Judge and, for the
purposes of the said provisions, the court of a Special Judge shall be deemed
to be a Court of Session trying cases, and a person conducting prosecution
before the court of a Special Judge shall be deemed to be a Public Prosecutor.
(3)
For the purposes of sub‑section (2),
the Code of Criminal Procedure, 1898 (Act V of 1898), shall have effect as if
an offence punishable under this Act were one of the offences referred to in
sub‑section (1) of section 337 of the Code.
(4)
A Special Judge shall take cognizance
of, and have jurisdiction to try an offence triable under sub‑section (1) only
upon a complaint in writing made by such Federal Excise Officers as may be
authorised by the Board in this behalf, by a general or special order in
writing.
(5)
The provisions of Chapter XX of the
Code of Criminal Procedure, 1898 (Act V of 1898), shall apply to trial of cases
under this Act in so far as they are not inconsistent with the provisions of
this Act.
(6)
The Federal Government may, by order
in writing, direct the transfer, at any stage of the trial, of any case from
the court of one Special Judge to the court of another Special Judge for
disposal, whenever it appears to the Federal Government that such transfer will
promote the ends of justice or tend to the general convenience of parties or
witnesses.
(7)
In respect of a case transferred to a
Special Judge by virtue of sub‑section (1) or under sub‑section (6), such Judge
shall not, by reason of the said transfer, be bound to recall and rehear any
witness who has given evidence in the case before the transfer and may act on
the evidence already recorded by or produced before the court which tried the
case before the transfer.
22. Power to arrest and prosecute.–
(1) Any
Federal Excise Officer authorized by the Board in this behalf who has reason to
believe that any person has committed an offence under this Act may arrest such
person after obtaining permission in writing from the Collector concerned:
Provided that the Federal Excise
Officer shall immediately intimate the fact of the arrest of a person to the
Special Judge who may direct such Officer to produce that person at such time
and place and on such date as the Special Judge considers expedient and such
Officer shall act accordingly.
(2) Notwithstanding anything
contained in proviso to sub-section (1), any person arrested under this Act
shall be produced before the Special Judge or, if there is no Special Judge
within a reasonable distance, to the nearest Judicial Magistrate, within
twenty-four hours of such arrest, excluding the time necessary for the journey
from the place of arrest to the Court of the Special Judge or, as the case may
be, of such Magistrate.
(3) When any person is produced under
sub-section (2) before the Special Judge, he may, on the request of such
person, after perusing the record, if any, and after giving the prosecution an
opportunity of being heard, admit him to bail on his executing a bond, with or
without sureties, or refuse to admit him to bail and direct his detention at
such place as he deems fit:
Provided that nothing herein contained
shall preclude the Special Judge from canceling the bail of any such person at
a subsequent stage if, for any reason, he considers such cancellation
necessary, but before passing such order he shall afford such person an opportunity
of being heard, unless for reasons to be recorded he considers that the
affording of such opportunity shall defeat the purposes of this Act.
(4) When such person is produced
under sub-section (2) before a Judicial Magistrate, such Magistrate may, after
authorizing his detention in such custody, at such place and for such period as
he considers necessary or proper for facilitating his earliest production
before the Special Judge, direct his production before the Special Judge on a date
and time to be fixed by him or direct such person to be forthwith taken to, and
produced before, the Special Judge and he shall be so taken.
(5) Nothing in sub-section (3) or
sub-section (4) shall preclude the Special Judge or the Magistrate from
remanding any such person to the custody of the Federal Excise Officer holding
inquiry against that person if such Officer makes a request in writing, to that
effect and the Special Judge or the Judicial Magistrate, after perusing the
record, if any, and hearing such person, is of the opinion that for the
completion of inquiry or investigation it is necessary to make such an order,
provided that in no case the period of such custody shall exceed fourteen days.
(6) When any person is arrested under
this Act, the Federal Excise Officer shall record the fact of arrest and other
relevant particulars in the register mentioned in sub-section (10) and shall
immediately proceed to inquire into the charge against such person and if he
completes the inquiry within twenty-four hours of his arrest, excluding the
time necessary for journey as aforesaid, he may, after producing such person
before the Special Judge or the nearest Judicial Magistrate make a request for
his further detention in his custody.
(7) While holding an inquiry under
sub-section (6), the Federal Excise Officer shall exercise the same powers as
are exercisable by an officer in charge of a police-station under the Code of
Criminal Procedure, 1898 (Act V of 1898), but such Officer shall exercise such
powers subject to the foregoing provisions of this section while holding an
inquiry under this Act.
(8) If a Federal Excise Officer,
after holding an inquiry, is of the opinion that there is no sufficient
evidence or reasonable grounds to proceed against a person he shall make a
report to this effect to the Collector and with his approval may release him on
his executing a bond with or without sureties and shall direct such person to appear,
as and when required, before the Special Judge and may make a report to the
Special Judge for the discharge of such person and shall make a full report of
the case to his immediate superior.
(9) The Special Judge to whom a report
has been made under sub-section (8) may, after the perusal of record of the
inquiry and hearing the prosecution, agree with such report and discharge the
accused or, if he is of the opinion that there is sufficient ground for
proceeding against such person, proceed with his trial and direct the
prosecution to produce evidence.
(10) The Federal Excise Officer empowered to hold
inquiry under this section shall maintain a register to be called
"Register of Arrests and Detention" in the prescribed form in which
he shall enter the name and other particulars of every person arrested under
this Act, together with the time and date of arrest, the details of the
information received, the details of things, goods or documents, recovered from
his custody, the name of the witnesses and the explanation, if any, given by
him and the manner in which the inquiry has been conducted from day to day, and
such register or authenticated copies of its aforesaid entries shall be
produced before the Special Judge whenever such Officer is so directed by him.
(11) After completing the inquiry, the Federal
Excise Officer shall, as early as possible, submit to the Special Judge a
complaint in the same form and manner, in which the officer in charge of a
police-station submits a report before a court.
(12) Any Magistrate of the first class may record
any statement or confession during inquiry under this Act, in accordance with
the provisions of section 164 of the Code of Criminal Procedure, 1898 (Act V of
1898).
(13) Without prejudice to the foregoing
provisions of this section, the Federal Government may, by notification in the
official Gazette, authorize any other officer working under the Board to
exercise the powers and perform the functions of a Federal Excise Officer under
this section, subject to such conditions, if any, that it may deem fit to
impose.
(14) Notwithstanding any provision of this Act,
where any person has committed an offence liable to penalty or punishment under
this Act, the Collector may, either before or after the initiation of any
proceedings for the recovery of duty or prosecution of such person, compound
the offence if he pays the amount of duty along with such default surcharge and
penalty as is determined under the provisions of this Act.
23. Power to summon persons to give
evidence and produce documents in inquiries.– (1)
Any Federal
Excise Officer duly empowered by the Board in this behalf shall have power to
summon any person whose attendance he considers necessary either
to give evidence or to produce a
document or any other thing or information
in any inquiry which such officer is making for any of the purposes of this
Act.
(2)
All persons so summoned shall be bound
to attend, either in person or by an authorized agent, as such Officer may
direct, and all persons so summoned shall be bound to state the truth upon any
subject respecting which they are examined or make statements and to produce
such documents and other things as may be required:
Provided that the exemptions under sections 132 and 133 of the Code of Civil
Procedure (V of 1908) shall be applicable to requisitions for attendance under
this section.
(3)
Every such inquiry as aforesaid shall
be deemed to be a "judicial proceeding" within the meaning of section
193 and section 228 of the Pakistan Penal Code (XLV of 1860).
24.
Officers required to assist Federal Excise Officers.– All officers of Police and Customs, sales tax, the
civil armed forces and all officers of Government engaged in the collection of
land‑revenue, and all village officers shall assist the Federal Excise Officers
in the execution of this Act as and when required by such Officers.
CHAPTER IV
SEARCHES, ARRESTS AND SEIZURES
25.
Searches and arrests how to be made.– All searches
or arrests made under this Act or any rules made thereunder and all arrests
made under this Act shall be carried out in accordance with the relevant
provisions of the Code of Criminal Procedure, 1898 (V of 1898).
26. Power to seize.– (1) The counterfeited cigarettes or cigarettes
which have been manufactured unlawfully or on which duty has not been paid as
required under this Act and rules made thereunder, shall be liable to seizure
besides the conveyance which has been used for the movement, carriage or
transportation of such cigarettes.
(2) For the purpose of this section,
‘conveyance’ shall include all of its fixtures, fittings and accessories etc.
27. Confiscation of cigarettes.– (1) The cigarettes seized for the reasons of
counterfeiting shall be liable to outright confiscation and shall be destroyed
in the manner prescribed in sub-section (10) of section 19.
(2) In case of cigarettes seized on
account of evasion of duty, the owner shall be given an option to pay penalties
and fines as provided under section 19 and meet other obligations as provided
under other relevant provisions of the Act and rules made thereunder, for
release of such cigarettes in lieu of confiscation provided that if such
release is not claimed or availed, no reduction or abatement in respect of amounts
of duty, penalties and fine shall be admissible in case such cigarettes are
auctioned.
(3) In case confiscated cigarettes
are rendered unfit for human consumption or become otherwise unfit for sale,
the Collector may allow destruction of such cigarettes in such manner as he may
deem appropriate.
28. Power to release seized conveyance.–
(1) Where any conveyance is seized
which is liable to confiscation, the adjudicating authority may, subject to
such conditions as may be prescribed, order its release pending adjudication of
the case and on furnishing a guarantee by the owner of the seized
conveyance, from a scheduled bank valid for at least one year equal to the
value of such conveyance.
(2) In respect of cases pending
before the Special Judge, release of conveyance under sub-section (1) shall not
be allowed without prior permission of the Special Judge.
CHAPTER V
POWERS, ADJUDICATION AND APPEALS
29. Appointment of Federal excise officers and
delegation of powers.—(1) For the
purposes of this Act and rules made thereunder, the Board may, by notification
in the official Gazette, appoint, in relation to any area or jurisdiction
specified in the notification, any person to be –
(a)
a Collector of Federal Excise;
(b)
a Collector of Federal Excise (Appeals);
(c)
an Additional Collector of Federal Excise;
(d)
a Deputy Collector of Federal Excise;
(e)
an Assistant Collector of Federal Excise; and
(f)
an Officer of Federal Excise with any other designation.
(2) Notwithstanding the other
designations of the officers of Federal Excise used in this Act or the rules
made thereunder:
(a)
the Directorate General (Intelligence & Investigation) Customs & Excise
shall consist of a Director General and as many Directors, Additional
Directors, Deputy Directors and Assistant Directors and other officers with any
other designation as the Board may appoint by notification in the official
Gazette;
(b)
the Directorate General of Inspection & Internal Audit shall consist of a
Director General and as many Directors, Additional Directors, Deputy Directors
and Assistant Directors and other officers with any other designation as the
Board may appoint by notification in the official Gazette; and
(c)
the Directorate General of Training & Research shall consist of a Director
General and as many Directors, Additional Directors, Deputy Directors and
Assistant Directors and other officers with any other designation as the Board
may appoint by notification in the official Gazette.
(3)
The Board may, by notification in the official Gazette and subject to such
limitations or conditions as may be specified therein, empower by name or
designation,—
(a)
any Additional Collector of Federal
Excise or Deputy Collector of Federal Excise to exercise any of the powers of a
Collector of Federal Excise;
(b)
any Deputy Collector of Federal Excise
or Assistant Collector of Federal Excise to exercise any of the powers of an
Additional Collector of Federal Excise;
(c)
any Assistant Collector of Federal
Excise to exercise any of the powers of a Deputy Collector of Federal Excise;
and
(d)
any other officer of Federal Excise to
exercise any of the powers of a Collector, Additional Collector, Deputy
Collector or Assistant Collector of Federal Excise;
under this Act and the rules made thereunder.
(4)
Unless the Board in any case otherwise
directs, the Collector may, with the prior approval of the Board, authorize any
officer subordinate to him to exercise within any specified area, any of the
powers of the Collector or of any other officer of Federal Excise under this
Act.
(5)
The officer to whom any powers of any
senior officer are delegated under this section shall not further delegate such
powers.
30. Use of powers of subordinate officer.—
(1) An officer appointed
under this Act shall exercise such powers and discharge such duties as are
conferred or imposed on him under this Act and he shall also be competent to
exercise all powers and discharge all duties or functions conferred or imposed
upon any officer subordinate to him.
(2)
Notwithstanding anything contained in
this Act or the rules made thereunder, the Board may, by general or special
order, impose such limitations or conditions on the exercise of such powers and
discharge of such duties by any Federal Excise Officer as it deems fit.
31.
Power of adjudication.— (1) The
adjudication powers of different Federal Excise Officers shall be as follows:–
(i)
Additional Collector
|
Cases involving evasion of excise
duty (principal amount) or erroneous refund of excise duty, without limit.
|
(ii)
Deputy Collector
|
Cases involving evasion of excise
duty (principal amount) or erroneous refund of excise duty provided the
amount of duty involved is not less than one million rupees but does not
exceed two million five hundred thousand rupees.
|
(iii)
Assistant Collector
|
Cases involving evasion of excise
duty (principal amount) or erroneous refund of excise duty provided the
amount of duty involved is not less than ten thousand rupees but does not
exceed one million rupees.
|
(iv)
Superintendent or Principal
Appraiser
|
Cases involving evasion of excise
duty (principal amount) or erroneous refund of excise duty provided the amount
of duty involved does not exceed ten thousand rupees:
Provided that all cases of
contravention of Act or rules where no evasion of duty is involved shall be
adjudicated by the Deputy Collector of the respective Collectorate of Federal
Excise.
|
(2)
The Board may, by notification in the official Gazette, vary
the jurisdiction and powers of any Federal Excise Officer or a class of Federal
Excise Officers.
(3)
A Federal Excise Officer invested with the powers to
adjudicate shall decide the case within ninety days of the issuance of show
cause notice or within such extended period as he may for reasons to be
recorded in writing fix provided that such extended period shall in no case
exceed ninety days:
Provided that the Board shall have
powers to regulate the system of adjudication including transfer of cases and
extension of time limit in exceptional circumstances.
32. Option to pay fine in lieu of
confiscation of conveyance.– Wherever
confiscation is adjudged under this Act or the rules made thereunder, the
officer adjudging it may give the owner of the conveyance an option to pay in
lieu of confiscation such fine as the officer thinks fit.
33. Appeals to Collector
(Appeals).— Any person other than Federal Excise Officer aggrieved by any
decision or order passed under this Act or the rules made thereunder by a
Federal Excise Officer upto the rank of Additional Collector of Federal Excise,
other than a decision or order or notice given or action taken for recovery of
the arrears of duty under this Act or rules made thereunder may within thirty
days of receipt of such decision or order prefer appeal therefrom to the
Collector (Appeals).
34. Appeals to the Appellate Tribunal
and Reference to High Court.––
(1) Any person or Federal
Excise Officer aggrieved by any of the following orders may within sixty
days of the receipt of such orders file appeal to the Appellate Tribunal
against such orders,–
(a)
an order passed by the Collector
(Appeals); and
(b)
an order passed by the Board or the
Collector of Federal Excise under section 35:
Provided that the Appellate Tribunal shall decide the appeal filed under this
sub-section within six months of its filing.
(2)
The Appellate Tribunal may, in its discretion, refuse to
admit an appeal in respect of an order referred to in sub‑section (1) where,–
(a)
in any disputed case, other than a case where the
determination of any question having a relation to rate of duty of excise or to
the value of goods and services for purposes of assessment is in issue or is
one of the points in issue, the difference in duty involved or the duty
involved; or
(b)
the amount of fine or penalty
determined by such order;
does not
exceed fifty thousand rupees.
(3) Within ninety days of the date on
which an order of the Appellate Tribunal is communicated to him, the aggrieved
person or any officer of Federal Excise not below the rank of Deputy Collector
may prefer an application in the prescribed form alongwith a statement of the
case, to the High Court, stating any question of law arising out of such order.
(4) The statement to the High Court
referred to in sub-section (3), shall set out the facts, the determination of
the Appellate Tribunal and the question of law, which arises out of its order.
(5) Where on an application made
under sub-section (3), the High Court is satisfied that a question of law
arises out of the order referred to in sub-section (3), it may proceed to
hear the case.
(6) A reference to the High Court
under this section shall be heard by a Bench of not less than two judges of the
High Court and, in respect of the reference, the provisions of section 98 of
the Civil Procedure, 1908 (V of 1908) shall apply, so far as may be,
notwithstanding anything contained in any other law for the time being in
force.
(7) The High Court upon hearing a
reference under this section shall decide the question of law raised by the
reference and pass judgment thereon specifying the grounds on which such
judgment is based and the Tribunal’s order shall stand modified accordingly.
The Court shall send a copy of the judgment under the seal of the Court to the
Appellate Tribunal.
(8) The cost of any reference to the
High Court shall be in the discretion of the Court.
(9) Notwithstanding that a reference
has been made to the High Court, the duty shall be payable in accordance with
the order of the Appellate Tribunal:
Provided that, if the amount of duty is reduced as a result of the judgment in
the reference by the High Court, and any amount of duty is found refundable,
the High Court may, that he wants to prefer petition for leave to appeal to the
Supreme Court, make an order authorizing the Collector to postpone the refund
until the disposal of the appeal by the Supreme
Court.
(10) Where recovery of any sum has been stayed by the
High Court by an order, such order shall cease to have effect on the expiration
of a period of six months following the day on which it is made unless the
reference is decided, or such order is withdrawn, by the High Court earlier.
(11) Section 5 of the Limitation Act, 1908 (IX of
1908), shall apply to an application made to the High Court under sub-section
(3).
(12) An application under sub-section (3) by a person
other than the Collector shall be accompanied by a fee of one hundred rupees.
35.
Powers of Board or Collector to pass certain orders.– (1) The Board or the Collector within his
jurisdiction, may suo moto call for and examine the records of any
proceedings under this Act for the purpose of satisfying itself or, as the case
may be, himself as to the legality or propriety of any decision or order passed
by a subordinate officer and may pass such order as it or he may think fit.
(2)
No order confiscating goods of greater
value or enhancing any fine, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short-levied shall be passed under
sub-section (1) unless the person affected thereby has been given an
opportunity of showing cause against it and of being heard in person or through
a counsel or other person duly authorized by him.
(3)
No record of any proceedings relating
to any decision or order passed by any Federal Excise Officer shall be called
for or examined under sub-section (1) after the expiry of two years from the
date of such decision or order.
36.
Power to rectify mistakes in orders.– The Federal
Government, the Board or any Federal Excise Officer may rectify any mistake
which is apparent from the record in any order passed by it or him under any of
the provisions of this Act or the rules made thereunder, on its or his own
motion or on an application made by a person affected by the order within three
years of the passing of such order provided that no such rectification which
has the effect of enhancing any penalty or fine or requiring the payment of a
greater amount of duty shall be made unless the person affected by the proposed
rectification has been given an opportunity of being heard.
37. Deposit, pending appeal, of duty
demanded or penalty levied.– (1)
Where in any appeal, the decision or order appealed against relates to any duty
demanded or penalty imposed under this Act, the person desirous of appealing
against such decision or order shall, pending the appeal, deposit the duty
demanded or the penalty imposed provided that the Appellate Tribunal or
Collector (Appeals) may in any particular case dispense with such deposit
subject to such conditions as it may deem fit to impose so as to safeguard the
interest of revenue.
(2)
The order for such dispensation under
sub-section (1) shall cease to have effect on the expiration of a period of six
months following the date on which order for dispensation was passed or until
the order of dispensation is withdrawn earlier or the case is finally decided
earlier by the Appellate Tribunal or Collector (Appeals).
(3)
Notwithstanding sub-sections (1) and
(2), the Appellate Tribunal or Collector (Appeals) may direct that, pending
decision on the appeal, the duty demanded or penalty imposed, alongwith the
default surcharge payable under this Act, be paid by the appellant in suitable
installments spread over a period not exceeding six months from the date of
such direction:
Provided that where a person has, at the time of filing appeal, deposited
fifteen per cent of the liability covered under the decision or order
appealed against, he shall not be required to separately seek stay against
recovery and stay in such a case shall commence from the date of payment of
such fifteen per cent amount and shall remain valid till the expiry of a period
of six months or till the decision of the appeal, whichever is earlier unless
the case is decided in his favour and the amount so paid is claimed to have
become due for refund.
38.
Alternate Dispute Resolution.—(1)
Notwithstanding any other provision of this Act, or the rules made thereunder,
any aggrieved person in connection with any matter of excise pertaining to
liability of excise duty, default surcharge, admissibility of refund or rebate,
waiver or fixation of penalty or fine, confiscation of goods, relaxation of any
time period or any procedural and technical condition may apply to the Board
for the appointment of a committee for the resolution of any hardship or
dispute mentioned in detail in the application.
(2)
The Board may, after examination of the application of an
aggrieved person, appoint a committee consisting of an officer of excise and
one or two persons from a notified panel of Chartered or Cost Accountants,
Advocates or reputable taxpayers for the resolution of hardship or the dispute.
(3)
The committee constituted under sub-section (2) shall
examine the issue and may, if it deems necessary, conduct inquiry, seek expert
opinion, direct any officer of excise or any other person to conduct an audit
and make recommendations in respect of the resolution of dispute as it may deem
fit.
(4)
The Board may, on the recommendation of the committee, give
or pass such order, as it may deem appropriate.
(5)
The aggrieved person may make the payment of excise duty and
other taxes as determined by the Board in its order under sub-section (4) and
all decisions, orders and judgements made or passed shall stand modified to
that extent and all proceedings under this Act or the rules made thereunder by
any authority or forum shall abate:
Provided that, in case the matter is already sub-judice before any forum or
tribunal or the court, the position agreed between the aggrieved person and the
Board in the light of recommendations of the committee shall be submitted
before that forum, tribunal or the court for consideration and order as deemed
appropriate.
(6)
The Board may, by notification in the official Gazette, make
rules for carrying out the purposes of this section.
39.
Exclusion of time taken for copy.– In computing the period of limitation specified for an
appeal or application under this Chapter, the day on which the order complained
was served, and if the party preferring the appeal or making the application
was not furnished with a copy of the order when the notice of the order was
served upon him, the time requisite for obtaining a copy of such order shall be
excluded.
CHAPTER VI
SUPPLEMENTAL PROVISIONS
40.
Power of Board to make rules.– (1) The Board may make rules to carry into effect
the purposes of any or all the provisions of this Act including charging fee
for processing of returns, claims and other documents and for preparation of
copies thereof.
(2)
In making rules under
this section, the Board may provide that any person committing a breach of any
rule shall, without prejudice to any other action that may be taken against him
under this Act, be liable to such penalty as may be prescribed under the rules
and that any article in respect of which any such breach is committed shall be
confiscated or destroyed.
(3) The Board may, in respect of
cigarettes, make rules or issue instructions for the purpose of affixing duty
stamps and banderoles and any instructions issued in this behalf shall have the
force of rules issued under this Act.
41.
Bar of suit and limitation of suit and
other legal proceedings.– (1) No suit
shall be brought in any civil court to set aside or modify any order passed, or
any assessment, levy or collection of any duty, under this Act.
(2)
No suit prosecution or other legal
proceeding shall lie against the Federal Government or against any officer of
the Government in respect of any order passed in good faith or any act in good
faith done or ordered to be done under this Act.
(3)
Notwithstanding anything in any other
law for the time being in force, no investigation or inquiry shall be
undertaken or initiated by any governmental agency against any officer or
official for anything done in his official capacity under this Act, rules,
instructions or direction made or issued thereunder without the prior approval
of the Board.
42.
Observance of Board's orders,
directions and instructions.– All officers
and persons employed in the execution of this Act and the rules made thereunder
shall observe and follow the orders, directions and instructions of the Board
provided that no such order, direction or instruction shall be given by the
Board so as to interfere with the discretion of an officer in deciding the
issues or matters brought before him for adjudication under this Act or rules
made thereunder.
43.
Removal of difficulties and
condonation of time limit etc.— (1) If
any difficulty or situation arises in giving effect to or applying the
provisions of this Act or the rules made or notifications issued thereunder,
the Board may, through a general order or otherwise, issue instructions or
directions for such actions to be taken by an officer of Federal Excise or any
other person as it considers necessary or expedient for the purpose of removing
the difficulty or tackling such situation and every such officer or person
shall be bound to comply with such instructions or directions in such manner as
may be specified therein.
(2) Where any time or period has been
specified under any of the provisions of this Act or rules made thereunder
within which any application is to be made or any act or thing is to be done, the
Board may, in any case or class of cases, permit such application to be made or
such act or thing to done within such time or period as it may consider
appropriate provided that the Board may subject to such limitations or
conditions as may be specified therein, empower any Collector or other officer
of Federal excise to exercise the powers under this sub-section in any case or
class of cases.
44.
Refund of duty.—(1) No refund of any amount of duty accrued for any
reason under this Act or rules made thereunder shall be allowed unless claimed
within one year of its accrual.
(2)
In a case where a registered person
did not avail adjustment of duty admissible at the relevant time, the Collector
may allow such person to avail the adjustment at any subsequent time provided
that claim for such adjustment is made within a period of one year from the
date on which it was admissible.
(3)
In a case where claim for refund or
adjustment has accrued in consequence of any decision or judgement of any
Federal Excise Officer, the Tribunal or Court, the period of one year, for the
purpose of this section, shall be computed from the date of such decision or
judgement.
45.
Access to records and posting of
excise staff, etc.— (1) A person
who is required to maintain any record or documents under this Act or any other
law shall, as and when required by the Federal Excise Officer produce record or
documents which are in his possession or control or in the possession or
control of his agent and where such record or documents have been kept on
electronic data, he shall allow access to such officer to have access and use
of any machine on which such data is kept and shall facilitate such officer to
retrieve whole or part of such data in such manner and to such extent as may be
required by him.
(2) Subject to such conditions and
restrictions, as deemed fit to specify, the Board may, post officer of Federal
Excise to the premises of registered person or class of such persons to monitor
production, removal or sale of goods and the stock position or the maintenance
of records:
Provided that if a Collector, on the basis of material evidence, has reason to
believe that a registered person is involved in evasion of duty, he may, by
recording the reason in writing, post an officer of Federal Excise to the
premises of such registered person to monitor production, removal or sale of
goods and the stocks position or maintenance of records.
46.
Departmental Audit.—(1) The Federal Excise Officer
authorized by the Board by designation may, once in a year, after giving
advance notice in writing, conduct audit of the records and documents of any
person registered under this Act.
(2)
In case the Collector has information
or sufficient evidence showing that such registered person is involved in fraud
or evasion of duty, he may authorize a Federal Excise Officer, not below the
rank of Assistant Collector, to conduct audit at any time in a year.
(3)
Notwithstanding the penalties
prescribed in section 19, if a registered person wishes to deposit the amount
of duty not paid, short paid or the amount of duty evaded along with default
surcharge voluntarily, whenever it comes to his notice, before commencement of
audit, no penalty shall be recovered from him:
Provided that if a registered person wishes to deposit the amount of duty not
paid, short paid or amount of duty evaded along with default surcharge during
or after the audit but before the conclusion of original adjudication
proceedings, he may deposit such amount alongwith twenty five percent of the
amount of penalty prescribed under this Act or the rules made thereunder and in
such case, further proceedings in the case shall abate.
(4) The Board may appoint a Chartered
Accountant or a Cost and Management Accountant or a firm of such accountants to
conduct audit of a person liable to pay duties under this Act in such manner
and subject to such conditions it may specify.
(5) The audit of the registered person
shall generally be a composite audit covering all duties and taxes to which his
business or activity is liable under the laws administered by the Board.
47. Service of order, decisions,
etc.–– Any adjudication order or decision made or any summons or notice
issued under this Act shall be served,–
(a)
by tendering the adjudication order,
decision, summons or notice or sending it by registered post or courier service
to the person for whom its is intended; or
(b)
if the adjudication order, decision,
summons or notice cannot be served in any manner provided in clause (a), by
affixing it on the notice board of the concerned Federal Excise Office.
48. Repeal.–(1) Subject to the provisions of sub-section (2),
the Central Excises Act, 1944 (I of 1944) shall stand repealed with effect from
the date notified under sub-section (3) of section 1.
(2) Unless otherwise directed by the
Federal Government, in case of area where the repealed Act was extended through
an order by a Governor of the Province or otherwise through an order by any
other authority, the application of the repealed Act shall continue to be in
force till this Act is made applicable in that area.
FIRST SCHEDULE
[See section 3]
TABLE I
(EXCISABLE GOODS)
S.No.
|
Description of goods
|
Heading/ sub-heading Number
|
Rate of duty
|
||
(1)
|
(2)
|
(3)
|
(4)
|
||
1
|
Edible oils excluding epoxidized
soyabean oil falling under heading 15.18.
|
15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14,
15.15, 15.16, 15.17 and 15.18
|
Fifteen per cent ad val.
|
||
2
|
Vegetable ghee and cooking oil.
|
Respective headings
|
Fifteen per cent ad val.
|
||
3
|
Concentrates for
aerated beverages in all forms including syrup form
|
2106.9010
|
Fifty per cent ad val.
|
||
4
|
Aerated waters
|
2201.1020
|
Twelve per cent of retail price.
|
||
5
|
Aerated waters,
containing added sugar or other sweetening matter or flavoured
|
2202.1010
|
Twelve per cent of retail price.
|
||
6
|
Aerated
waters if manufactured wholly from juices or pulp of indigenous
vegetables, food grains or fruits and which do not contain any other
ingredient, indigenous or imported, other than sugar, colouring
materials, preservatives or additives in quantities prescribed under the West
Pakistan Pure Food Rules, 1965
|
Respective Headings
|
Ten per cent of retail price.
|
||
7
|
Unmanufactured tobacco.
|
24.01
|
Five rupee per kilogram.
|
||
8
|
Cigars, cheroots,
cigarillos and cigarettes, of tobacco or of tobacco substitutes.
|
24.02
|
Sixty three per cent of retail price.
|
||
9
|
Locally produced cigarettes if
their retail price exceeds thirteen rupees per ten cigarettes.
|
24.02
|
Sixty three per cent of retail price.
|
||
10
|
Locally produced cigarettes if their retail price exceeds
five rupees and seventy-four paisa per ten cigarettes but does not exceed
thirteen rupees per ten cigarettes.
|
24.02
|
Two rupee and forty five paisa per ten
cigarettes plus sixty nine per cent per incremental rupee or part thereof.
|
||
11
|
Locally produced
cigarettes if their retail price does not exceed five rupees and seventy-four
per ten cigarettes.
|
24.02
|
Two rupee and forty five paisa per ten
cigarettes.
|
||
12
|
Cigarettes manufactured by a
manufacturer who remains engaged on and after
|
24.02
|
Sixty three per cent of retail price.
|
||
13
|
25.23
|
Seven hundred and fifty rupees per metric ton.
|
|||
14
|
Motor spirit
|
2710.1110.
|
Eighty eight paisa per litre.
|
||
15
|
Aviation spirit
|
2710.1120.
|
Eighty eight paisa per litre.
|
||
16
|
Spirit type jet fuel
|
2710.1130
|
Eighty eight paisa per litre.
|
||
17
|
Solvent oil
(non-composite)
|
2710.1150
|
Thirteen rupee per litre.
|
||
18
|
Other
|
2710.1190
|
Eighty eight paisa per litre.
|
||
19
|
J.P.1
|
2710.1912
|
Six paisa per litre.
|
||
20
|
Other jet fuels
|
2710.1919
|
Six paisa per litre.
|
||
21
|
Other fuel oils
|
2710.1949
|
One hundred eighty five rupees per metric ton.
|
||
22
|
Lubricating oil
in packs not exceeding
|
2710.1951
|
Seven rupees and fifteen paisa
per litre.
|
||
23
|
Lubricating oil in
packs exceeding
|
2710.1952
|
Seven rupees and fifteen paisa
per litre.
|
||
24
|
Lubricating oil in
bulk (vessels, bouzers, lorries etc)
|
2710.1953
|
Seven rupees and fifteen paisa
per litre.
|
||
25
|
Lubricating
oil if manufactured from reclaimed oils or sludge or sediment
|
Respective headings
|
Five rupee per litre.
|
||
26
|
Mineral greases
|
2710.1992
|
Twenty five rupees per kilogram.
|
||
27
|
Base lube oil
|
2710.1993
|
Seven rupees and fifteen paisa
per litre.
|
||
28
|
Transformer oil
|
2710.1997
|
Ten percent of the retail price or
seven rupees and fifteen paisa per litre, whichever is higher.
|
||
29
|
Other mineral oils excluding sewing machine
oil
|
2710.1999
|
Fifteen per cent ad val.
|
||
30
|
Waste oil
|
2710.9100 and 2710.9900
|
Ten per cent of the retail price or seven
rupees and fifteen paisa per litre, whichever is higher.
|
||
31
|
Liquified natural gas
|
2711.1100
|
Seventeen rupees and eighteen paisa per hundred cubic
metres.
|
||
32
|
Liquified propane
|
2711.1200
|
Seventeen rupees and eighteen paisa per hundred cubic
metres.
|
||
33
|
Liquified butanes
|
2711.1300
|
Seventeen rupees and eighteen paisa per hundred cubic
metres.
|
||
34
|
Liquified ethylene,
propylene, butylenes and butadiene
|
2711.1400
|
Seventeen rupees and eighteen paisa per hundred cubic
metres.
|
||
35
|
Other liquefied
petroleum gases and gaseous hydrocarbons
|
2711.1900
|
Seventeen rupees and eighteen paisa per hundred cubic
metres.
|
||
36
|
Natural gas in gaseous state
|
2711.2100
|
Five rupee and nine paisa per Million
British Thermal Unit (MMBTu.).
|
||
37
|
Other petroleum gases in gaseous state
|
2711.2900
|
Five rupee and nine paisa per Million
British Thermal Unit (MMBTu.).
|
||
38
|
Petroleum Bitumen (Bitumen and Asphalt)
including bituminous mixtures:
|
27.13, 27.14 and 27.15
|
|||
(i)
Blown grade
|
(i) Three thousand one hundred and
fifty rupees per metric tonne.
|
||||
(ii)
Paving grade without
further process.
|
(ii) One thousand eight hundred
rupees per metric tonne.
|
||||
(iii)
Other
|
(iii) Three thousand one hundred and
fifty rupees per metric tonne.
|
||||
39
|
Carbon black oil
(carbon black feedstock) including residue carbon oil
|
2707.9910, 2713.9010 and 2713.9020
|
Seven rupee and fifteen paisa per
litre.
|
||
40
|
Methyl tertiary butyle
ether (MBTE)
|
2909.1910
|
Eighty eight paisa per litre.
|
||
41
|
Flavours and
concentrates for use in aerated beverages
|
3302.1010
|
Fifty per cent ad val.
|
||
42
|
Perfumes and toilet
waters:
|
3303.0000
|
Ten per cent of retail price if packed in
retail packing and Ten per cent ad valorem if in bulk
|
||
43
|
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
|
Ten per cent of retail price if packed in
retail packing and ten per cent ad valorem if in bulk
|
||
44
|
Preparations for use
on the hair excluding herbal hair oil and kali mehndi
|
33.05
|
Ten per cent of retail price if packed in
retail packing and ten per cent ad valorem if in bulk
|
||
45
|
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 deodorisers, whether or not
perfumed or having disinfectant properties (excluding agarbatti and other
odoriferous preparations which operate by burning).
|
33.07
|
Ten per cent of retail price if packed in
retail packing and ten per cent ad valorem if in bulk
|
||
46
|
Greases
|
3403.1910
|
Twenty five rupees per kilogram.
|
||
47
|
Organic composite
solvents and thinners, not elsewhere specified or included; prepared paint or
varnish removers.
|
3814.0000
|
|||
(i)
Solvent oil (composite)
|
Thirteen rupee per litre.
|
||||
(ii)
Other (excluding thinners)
|
Ten per cent of retail price.
|
||||
Interpretation.––
(1) Unless the intent appears otherwise, for the purpose of levy of duty of
excise, the description of goods shall prevail upon the tariff classification.
However in order for interpretation of description of any goods or verification
of any characteristics of any product, the reliance shall be made on the
relevant version of the Explanatory Notes to the Harmonized Commodity
Description and Coding System.
(2) The rate of duty mentioned in
column (4) of the above table shall also apply on the goods mentioned in column
(2) thereof, if imported or brought from non-tariff to tariff areas in case of
notified goods.
TABLE II
(EXCISABLE SERVICES)
S.No
|
Description
of Services
|
Heading/Sub-heading
Number
|
Rate of duty
|
(1)
|
(2)
|
(3)
|
(4)
|
1
|
Advertisement on closed circuit
T.V.
|
9802.3000
|
Fifteen per cent of the charges.
|
2
|
Advertisements on cable T.V.
network.
|
9802.5000
|
Fifteen per cent of the charges.
|
3
|
Facilities
for inland travel
|
98.03
|
|
(i)
Travel by air
|
9803.1000
|
Fifteen per cent of the charges.
|
|
(ii)
Travel by train in Airconditioned sleeper
class
|
9803.2010
|
Twelve and half per cent of the
charges.
|
|
(iii)
Travel by train in Airconditioned parlour class (sitter)
|
9803.2020
|
Twelve and half per cent of the
charges.
|
|
(iv)
Travel by train in First class
(sleeper)
|
9803.2030
|
Twelve and half per cent of the
charges.
|
|
4
|
Inland
carriage of goods by air
|
9804.1000
|
Fifteen per cent of the charges.
|
5
|
Shipping agents.
|
9805.1000
|
i)
Two hundred rupees per house-bill of lading issued in case of Non-Vessel
Operating Common Carriers (NVOCC), International Freight Forwarders and Slot
Carriers
ii)
Fifteen per cent of the charges in case of other categories of shipping
agents.
|
6
|
Services provided or rendered by
persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike:
|
98.12
|
|
(i)
Telephone
|
9812.1000
|
Fifteen per cent of the charges.
|
|
(ii)
Telegraph
|
9812.2000
|
Fifteen per cent of the charges.
|
|
(iii)
Telex
|
9812.3000
|
Fifteen per cent of the charges.
|
|
(iv)
Telefax
|
9812.4000
|
Fifteen per cent of the charges.
|
|
(v)
Other
|
9812.9000
|
Fifteen per cent of the charges.
|
|
Explanation:- (1) The sub-head
“Other” includes the following services, namely:–
(a)
Telephone cards including payphone
cards and pre-paid calling cards.
(b)
Wireless Local
(c)
Very small aperture terminal
(VSAT) services (Voice based).
(d)
Voice cast (voice broadcasting
service).
(e)
Installation of telephone
connection.
(f) Shifting of telephone connection.
(g)
Restoration of telephone
connection.
(h)
Conversion of telephone connection
into subscriber turn dialing/non-subscriber telephone dialing.
(i)
Provision of extension of
telephone connection.
(j)
Changing of telephone connection.
(k)
Cost of telephone set.
(2)
The persons or companies other than Pakistan Telecommunication Corporation
Limited (PTCL), engaged in telecommunication services shall pay duty at the
rate specified in column (4) on charges excluding the charges billed by PTCL.
|
|||
7
|
Services
provided or rendered in respect of goods insurance.
|
9813.1010
|
Three per
cent of the premium paid.
|
8
|
Services
provided or rendered in respect of other insurance.
|
9813.1090
|
Three per
cent of the premium paid
|
SECOND SCHEDULE
(Goods on which duty is collectible
under sales tax mode with entitlement for adjustment with sales tax and vice
versa)
[See section 7]
S.No
|
Description
of Goods
|
Heading/sub-heading
number
|
(1)
|
(2)
|
(3)
|
1
|
GOODS
Edible oil excluding epoxidized
soyabean oil falling under heading 15.18.
|
15.07, 15.08, 15.09, 15.10, 15.11,
15.12, 15.13, 15.14, 15.15, 15.16, 15.17 and 15.18
|
2
|
Vegetable ghee and cooking oil.
|
Respective headings.
|
THIRD SCHEDULE
(Conditional exemptions)
[See sub-section (1) of section 16]
TABLE-I
(Goods)
S.No.
|
Description of goods
|
Heading/ sub-heading Number
|
(1)
|
(2)
|
(3)
|
1
|
Crude vegetable oil, if obtained
from the locally grown seeds excluding cooking oil, without having undergone
any process other than the process of washing.
|
15.07, 15.08, 15.09, 15.10, 15.11,
15.12, 15.13, 15.14, 15.15, 15.16, 15.17 & 15.18
|
2
|
Non-aerated beverage
concentrate if used in the manufacture of
non-aerated drinks or aerated waters manufactured wholly from juices or pulp
of indigenous vegetables, food grains or fruits and which do not contain any
other ingredient, indigenous or imported, other than sugar, colouring
materials, preservatives or additives prescribed under the West Pakistan Pure
Food Rules, 1965
|
21.06
|
3
|
Unmanufactured tobacco or tobacco
refuse if used for the purposes other than the manufacture of
cigarettes, smoking mixtures for pipes and cigarettes and cigars and cheroots
|
24.01
|
4
|
Cigars, cheroots,
cigarillos and cigarettes, of tobacco or of tobacco substitutes,–
|
24.02
|
(i)
If supplied to Pakistan Navy for consumption by its personnel on board its
vessels
(ii)
If made by hand in tapered shape of biris without the use of any manual or
power-operated machine in any process of their manufacture
(iii)
If supplied for consumption by the President of Pakistan, the President of
Azad Jammu & Kashmir and the Governors of the Provinces, members of their
families and guests provided that the cigarettes are
manufactured and supplied on the specific written orders of the competent
official authority and the cigarettes and their packets are special-crested
for the respective privileged House.
(iv)
If supplied against payment in foreign exchange, to M/s Duty Free Shops Ltd
for sale in its Duty Free Shops and on board international flight by the
Pakistan International Airlines subject to the same conditions and procedures
as are applicable for the purposes of exemption of customs duty.
|
||
5
|
Hydraulic
cement imported or purchased locally by petroleum or energy sector companies
or projects subject to the same conditions
and procedures as are applicable for the purposes of exemption of customs
duty.
|
2523.9000
|
6
|
Motor spirit,–
(i) If supplied to
Pakistan Navy for consumption in its vessels
(ii) If supplied for consumption
by the International Bank for Reconstruction
and Development in its official cars
|
2710.1110
|
7
|
Lubricating oil if supplied to
Pakistan Navy for consumption in its vessels
|
Respective heading
|
8
|
Transformer oil if used in the
manufacture of transformers supplied against international tenders to a
project financed out of funds provided by the international loan or aid
giving agencies.
|
Respective heading
|
9
|
Sludge and sediment
recovered from storage tanks of the incoming vessels or ships meant for
breaking
|
2710.9900
|
10
|
Natural gas if produced and used in the same field for drilling,
production, pressure maintenance or in any other joint operations including
flaring in the same field.
Explanation.- For the purpose of this entry, "Joint
Operations" means all marine and land activities, including gas
exploration, prospection, development and production activities conducted by
Working Interest Owners under a petroleum concession agreement with the
Government
|
2711.2100
|
11
12
|
Carbon black oil (carbon black
feedstock) if imported by National Petrocarbon (Pvt.) Ltd, Pipri,
Goods,–
(i)
If donated to the President's Funds for Afghan Refugees, Assistance to
Palestine and Famine Relief for Africa, provided that before making such
donation the manufacturer or importer shall inform in writing to the
Collector of Federal Excise or as the case may be, Collector of Customs about
quantity, value and the duty involved on such goods and shall in case of
imports, fulfill the conditions and comply with the procedures specified for
the purposes of exemption from customs duty.
(ii) If
purchased by the Cabinet Division, Government of Pakistan, for donation to a
foreign country in the event of natural disasters as certified by the
Emergency Relief Cell of that Division.
(iii)
If supplied against international tender
issued by UNICEF, UNDP, WHO, WFP, UNHCR, International Red Cross or any other
relief agency, for Afghan Refugees subject to the conditions given below,
namely,-
(a)
payment for the supply shall be received in foreign currency, which shall be
surrendered to the State Bank of
(b)
the goods shall be duly received by the organization which signed the
contract, and a certificate to this effect shall be issued by the
organization which shall be duly attested by the Chief Commissioner/
Commissioner of Afghan Refugees and will be submitted by the manufacturer to
the Collector of Federal excise; and
(c)
the registered person shall retain the relevant documents and certificates in
record.
(iv)
If supplied as ship stores to ships and aircrafts leaving for abroad subject
to the satisfaction of the Collector of Customs in terms of section 24 of the
Customs Act, 1969.
|
2707.9910
& 2713.9010
Respective
headings
|
13
|
Goods imported or supplied under
grants-in-aid for which a specific consent has been obtained from the Central
Board of Revenue.
|
Respective headings.
|
14
|
Goods if imported as bonafide
baggage.
|
Respective headings.
|
15
|
Goods if imported by Duty Free
Shops as baggage free of custom duty, regulatory duty and sales tax under the
baggage rules made under the Customs Act, 1969 (IV of 1969).
|
Respective headings.
|
16
|
Any goods which are manufactured,
produced in-house by a registered person and used for the manufacture and
production of goods on which duty of excise is paid by such person.
EXPLANATION.– Exemption under this entry shall also be admissible on
unmanufactured tobacco purchased and used after necessary treatment in the
manufacture of cigarettes and other excisable tobacco products.
|
Respective headings.
|
TABLE-II
(Services)
S.No
|
Description
of Services
|
Heading/sub-heading
number
|
(1)
|
(2)
|
(3)
|
1
|
Advertisements
financed out of funds provided under grants-in-aid agreements.
|
Respective
sub-heading of Heading 98.02
|
2
|
Telecommunication
services:
(i)
Such charges as are billed by persons providing internet services and are in
excess of the duty-paid charges of Pakistan Telecommunication Corporation
Limited included in the bill
(ii)
Such charges payable on the international leased lines of the Pakistan
Telecommunication Corporation Limited used by--
(a) software
exporting firms registered with the Pakistan Software Export Board; and
(b)
data and
internet service providers licensed by the Pakistan Telecommunication
Authority.
(iii)
Such amount received by the Long Distance International license holders
including Pakistan Telecommunication Company Limited on international
incoming calls under agreements with the foreign telecommunication companies
(iv)
Pager service
|
Respective
sub-heading of Heading 98.12
|
3
|
Marine
insurance for export.
|
9813.1000
|
No comments:
Post a Comment