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Valuation Rulings Click on Headings to Sort Items

Sr

Items covered

Letter No.

V. Ruling No & Date

261
259
1
237
2
3
4
228

Shoe Polish
Uninterrupted Power Supply
Frozen Fish
Skimmed Milk Powder
Milk Powder / Vegetable Fats
Whey Powder
Cheese
Almond in Shells & Almond Shelled

Val.Rev/58/2014
Misc/25/2013-VII
Misc/03/2013-I
Misc/28/2007-I/2960
Misc/28/2007-I
Misc/ 18/2010-1
Misc/08/2012-I
Misc/12/2013-I

663/2014
667/2014
25-A-544 15-03-2013
599/2013
25-A-440 14-03-2012
25-A-371 27-08-2011
25-A-532 07-01-2013
604/2013

221
5
6
271
7
238
208

Betel Nuts
Fresh Banana
Dates
Tamarind with Seeds
Red Chillies
Small Cardamom-Valuation Rulings
Ginger

Misc/32/2013-I
Misc/ 13/2012-1
Misc/03/2011-1
Misc/11/2014-I/7597
Misc/04/2012-I
Misc/19/2013-I
Misc/14/2013-I

614/2013
25-A-477 19-10-2012
25-A-501 04-12-2012
687/2014
25-A-464 18-07-2012
598/2013
574/2013

8
9.
9
10
11
12
13
244
14
226
247

Dry Copra / Coconut


Textile Printing Thickener
Olive Oil
Residue of Fatty Substances
Chewing Gum
Chewing Gum
Biscuits
Toffees / Candies and Sugar Confectionery
Cocoa Powder
Natural and Alkalized Cocoa Powder
Chocolates-2014

Misc/15/2009-4
Misc/12/2010-1
Misc/20/2009-1
Misc/04/2011-1
Misc/ 11/2012-1
Misc/ 11/2012-1
Misc/09/2012-I
Misc/17/2013-I
Misc/08/2009-I
Misc/03/2012-I
Misc/10/2012-1

25-A-497 28-11 -2012


25-A-56f-02-07-2013
25-A-288 30-12-2010
25-A-336 13-06-20 11
25-A-506 19-12-2012
25-A-521 28-12-2012
25-A-504 19 12 0 JL 2
625/2013
25-A-306 25-03-2011
619/2013
25-A-508 20-12-2012

Sr
247

Items covered
Chocolates-2014

Letter No.
Misc/10/2012-1

V. Ruling No
& Date
25-A-508
20-12-2012

16

Chocolates

Misc/10/2012-1

25-A-529 31-12-2012

15

Chocolates

Misc/10/2012-1

25-A-508 20-12-2012

243
251

Milk Preparations Infant Use


Food Supplement

Misc/31/2013-I
Misc/30/2013-I

624/2013
640/2014

17

Cereal Foods

Misc/12/2012-1

25-A-511 21-12-2012

18

Cereal Foods

Misc/12/2012-1

25-A-522 28-12-2012

19
250

Euro Cake
Light fittings / Fixtures

Misc/06/2009-I
Misc/62/2011-VIIIB

25-A-305 24-03-2011
638/2014

20
21
22

Potato French Fries


Olives
Sweet Corn, Canned Pineapple, Fruit Cocktail,

Misc/18/2012-1
Misc/21 /2010-I
Misc/18/2009-1

25-A-542 07-03-2013
25-A-562 02-07-2013
25-A-456 24-04-2012

23
222
25
260

Fruit Juices
Coffee in Retail Packing
Instant Dry Yeast
Saucess, Salad Dressings, Mayonnaise & Musterd

Misc/11/2009-1
Misc/18/2013-I
Misc/05/2009-I
Misc/08/2014-VII

25-A-546 16-04-2013
615/2013
25-A-548 19-04-2013
678/2014

24
206
207
26
27
28

Energy Drinks
Beverages (Aerated Water)
Sulpher
Sulphur ( Crude )
Coke ( Coke Breeze ) ( Semi Coke )
Lubricating Oil

Misc/07/2013-I
Misc/19/2013-I
Misc/15/2012-I
Misc/15/2012-I
Misc/03/2012-I
Misc/03/2009-I

25-A-556 04-06-2013
572/2013
573/2013
25-A-487 07-11-2012
25-A-498 30-11-2012
25-A-5Q3 17-12-2012

29

Mineral Grease

Reg.I.26/2007-I

25-A-331 02-06-2011

Sr

Items covered

Letter No.

V. Ruling No & Date

30
31
32
232

Brake Fluid / Brake Oil


Liquid Petroleum Gas L.P.G.
Petroleum Bitumen All Grades
Chemicals

Misc/ 12/2010-1
Misc/ 13/2011-1
Misc/19/2009-1
Misc/29/2012-II

25-A-561 20-06-2013
25-A-358 23-07-2011
25-A-365 06-08-2011
609/2013

33
34
35
36
37
211
38
204

Caustic Soda Flakes


Aluminum Hydroxide
Sodium Sulphate Anhydrous
Soda Ash
Sodium Hydrogen (Sodium Bicarbonate)
Ammonium Bi Carbonate
Calcium Carbide
Refrigeration Gasses

Misc/01/2008-II
Misc/13/2009-11
Misc/09/2010-II
Misc/06/2009-11
1/06/2010-11
Misc/13/2013-II
Misc/05/2009-II
Misc/09/2012-II

25-A-217 20.03-2010
25-A-233 09-03-2010
25-A-455 18-04-2012
25-A-553 10-05-2013
25-A-424 06-02-2012
580/2013
25-A-418 28-01-2012
570/2013

Sr

Items covered

Letter No.

V. Ruling No & Date

209
39
40
41
42
43
44
45
46

Methylene Chloride
Propylene Glycol
Glycerine
Menthol Crystals
Formic Acid
Ethyl Acetate ( All grades )
Ajinomoto
Sodium Saccharine
Dyes ( Chemicals)

I/07/2013-II
Misc/14/2007-IIA
Misc/04/2009-11
Misc/06/2010-II(part-III)
Misc/09/2009-II
1/07/2012-11
Misc/19/2010-11
Misc/06/2009-11
Misc/14/2007-IIA

575/2013
25-A-208 31-12-2009
25-A-416 20-01-2012
25-A-520 28-12-2012
25-A-469 03-09-2012
25-A-439 13-03-2012
25-A-284 23-12-2010
25-A-446 20-03-2012
25-A-174 28-10-2009

47
48

Silicone Sealant
Master Batch

Reg. Misc/02/2008-IIB
Misc/55/201 l-II

25-A-435 25-02-2012
25-A-515 27-12-2012

49

UV/ OP Varnish

Misc/03/2012-II

25-A-454 06-04-2012

50

Digital Printing Inkjet Ink

Misc/09/201 l-II

25-A-403 29-11-2011

51
53

Printing Ink
Perfumes/Toiletries

I/25/2008-II
Misc/41/2007-11

25-A-523 28-12-2012
25-A-513 21-12-2012

55

Cosmetics

Misc/41/2007-II

25-A-536 09-01-2013

54

Cosmetics(HighEndBrands)

Misc/41/2007-II

25-A-53509-01-2013

239

Toiletries of Low End and Unknown Brands

Misc/41/2007-II

596/2013

Sr

Items covered

Letter No.

V. Ruling No & Date

216

Toiletries excluding brands mentioned in table

Misc/41/2007-II

590/2013

52

Toiletries

Misc/41/2007-II

25-A-512 21-12-2012

218
56
252
57
58
59
60
61
62
63

Room Air Fresheners & Car Air Fresheners


Toilet Soap
Ether Sulphate
Shoe Adhesives
P. S. Printing Plates
Mosquito Coils
Aerosol Insecticide Spray
Stearic Acid
Paraffin Wax
UPVC, CPVC & PPR Pipe & fittings

Misc/41/2007-II
Misc/01/2008-II
Misc/02/2014-II
Misc/35/2007-11
SI/Misc/15/2006-11
Misc/15/2009-II-B
Misc/15/2009-11
1/124/2008-11
Misc/01/2008-IIB
Misc/19/2006-V-A,IIB

611/2013
25-A-496 27-11-2012
642/2014
25-A-431 16-02-2012
25-A-396 31-10-201 1
25-A-419 28-01-2012
25-A-524 28-12-2012
2 5-A-534 08-01-2013
25-A-380 01-10-2011
25-A-369 20-08-2011

64

PVC Electric Insulation Tape

Misc/01/2011-II

25-A-362 06/08/2011

Sr
64

Items covered
PVC Electric Insulation Tape

Letter No.
Misc/01/2011-II

V. Ruling No & Date


25-A-362 06/08/2011

65

OPP / BOPP Packing Tape

Misc/43/2006-II

25-A-486 02-11-2012

66
67

Stationery Tape
Polyolefm Shrink Film

Misc/27/2012-II
Misc/07/2012-II

25-A-5 1 9 28-12-2012
25-A-494 26-11-2012

68

BOPP Film

Misc/07/2007-II-A/B

25-A-406 16-12-2011

230

Bop film-Valuation Rulings

Misc/07/2007-IIA(B)

603/2013

69
70

HIPS Sheets
PVC Transparent Clear/ Printed Flexible Sheet

Misc/07/2007-II-A/B
Misc/07/2010-IIB

25-A-327 25-05-2011
25-A-409 28-12-2011

231

BoPET Holographic & PET Sequin Film

Misc/35/2007-II

595/2013

215

BoPET & Holographic & PET Sequin Film

Misc/35/2007-II

595/2013

71

PVC Panaflex Sheet / Banner Sheet

Misc/16/2009-11 (B)

25-A-481 24-10-2012

233

Disposable Plastic Articles including PP Jelly Cups

Misc/14/2013-II

597/2013

72

Plastic Baby Feeders

Misc/01/2008-II

25-A-411 13-01-2012

73
74

Foam Cups
Plastic House hold items/ware

Misc/07/2010-II-B.
Misc/03/2010-II (B)

25-A-433 17-02-2012
25-A-274 06-10-2010

75

Plastic Beads

Misc/ 12/2011 -II

25-A-42507-02-2012

Sr

Items covered

Letter No.

V. Ruling No & Date

76

Natural Raw Rubber Crepe and Natural Rubber Rss

Misc/10/2012-111

25-A-488 07-11-2012

210
77
78

Synthetic Rubber NBR & SBR


Rubber Foam Insulation Pipe
IndustrialRubberV-Belt

Misc/03/2012-III
I/367/2009-III
Misc/54/2011 -III

579/2013
25-A-332 04-06-2011
25-A-35926-07-2011

79

Tyres & Tubes

Misc/08/2005-III

25-A-295 10-03-2011

80
82
81
82
83
84

Suit Case ( Soft & Hard )


Softwood Rough Sawn
Diyar Timber
Timber
Plain Particle Board
Medium Density Fiber Board ( MDF )

Misc/05/2010-III
I/367/2009-III
Misc/03/2006-11(4)
I/367/2009-III
Reg.Misc/01/2007-IIB-III

25-A-567 03-07-2013
25-A-180
25-A-220 16-02-2010
31-10-2009
25-A-255 28-05-2010
25-A-344 23-06-2011

85
86

PrimeMouldedFiberBoardDoorSkin
Uncoated Offset Paper

Reg.Misc/02/2005-IIB-III
Misc/26/2010-III

25-A-34829-06-2011
25-A-48224-10-2012

235

Kraft Liner Board and Unbleached Sack Kraft Paper

Misc/08/2013-III/2980

601/2013

245

Card Coated Paper and Light Weight Coated Paper

Misc/01/2008-III

623/2013

87

Paper & Art Card

Misc/01/2008-III

25-A-485 02-11-2012

87
Sr

Paper & Art Card


Items covered

Misc/01/2008-III
Letter No.

25-A-485 02-11-2012
V. Ruling No & Date

88

Duplex Board ( In Sheets )

Misc/01/2008-III

25-A-549 23-04-2013

89

SelfAdhesiveStickerPaper

Misc/06/2012-111

25-A-56803-07-2013

90
91

Aseptic Packaging Material for Liquid Food


Insole Board

Misc/09/2011-III
Misc/ 11/2009-III

25-A-516 27-12-2012
25-A-38818-10-2011

262

Wallpapers/ Wallpaper

Misc/13/2014

680/2014

92

Silk Yarn

DG(V)Val.Rev/82,2008

25-A-10716-06-2008

93

Raw Silk Yarn

Misc/01 /2007-III-A

25-A-95 20-05-2008

94
95

Cotton Fabric
Viscose Filament Yarn

Misc/ 12/2012-IV
Misc/ 14/2007-IV

25-A-44929-03-2012
25-A-478 22-10-2012

224

Viscose Filament Yarn Fine Count (Below 75 Denier)

Misc/14/2007-IV

617/2013

100

Polyester Fabrics (Polyester Chain Items )

Misc/02/2006-IV

25-A-483 25-10-2012

96
97
98
99

Acrylic Yarn
Fabric for Sofa/Curtain Cloth
Metallic Yarn
Poly Propylene Binder Yarn

Misc/25/2012-IV
Misc/11/2012/IV
Misc/02/2010-IV
Misc/13/2008-IVA,Part-Ill

25-A-502
25-A-417
25-A-377
25-A-103

101

Synthetic Carpets

Misc/25/2007-IV

25-A-434 20-02-2012

102

Interlining Material ( Buckram )

Misc/10/2007-III/IV-A

25-A-428 13-02-2012

04-12-2012
26-01-2012
27-09-2011
05-06-2008

Sr
102

Items covered
Interlining Material ( Buckram )

Letter No.
Misc/10/2007-III/IV-A

V. Ruling No & Date


25-A-428 13-02-2012

266

Polyester Pile Fabric

Misc/11/2012-IV

684/2014

265

Polyester Fleece Fabric

Misc/21/2013-IV

683/2014

103

Garments

Misc/13/2007-III/IV

25-A-489 07-11-2012

104

Blankets

Misc/19/2012-IVB

25-A-507 20-12-2012

105
106
107

PE Tarpaulin
Second Hand Clothings
Shoes / Slippers / Sandals

Misc/ 14/2012-IV
Reg.Misc/08/2008-IV
Misc/06/2009/V

25-A-474 28-09-2012
25-A-229 26-02-2010
25-A-531 07-01-2013

108

Shoes/Plastic Slippers/ Sandals

Misc / 06/ 2009 / 2010-IV

25-A-421 30-01-2012

109
110
111

Helmet
Polished Granite Slabs
Abrasive Grinding & Cutting Disc / Wheel

Misc/07/2009-IV
Misc/09/2009-IV
Misc/10/2009-V

25-A-342 23-06-2011
25-A-315 13-05-2011 |
25-A-401 25-11-2011

112

Abrasive Products ( Fiber/Paper & Cloth )

Misc/19/2010-V

25-A-547 19-04-2013

113

Gypsum Board 8s Tiles & Fiber Cement Board

Reg.Misc/13/2010-V

25-A-566 03-07-2013

114

Brake Lining / Clutch Facing

Misc/22/2009-VIIIA

25-A-426 08-02-2012

Sr

Items covered

Letter No.

V. Ruling No & Date

116
115
254

Graphite Crucibles
Ceramic / Porcelain Tiles
Porcelain Ware \ Glass Ware

Misc/16/2010-V
Misc/12/2010-V
Misc/07/2008-V

25-A-316 13-05-2011
25-A-538 16-01-2013
645/2014

117

(Crockery Items ) Porcelain Ware, Glass Ware

Misc/07/2008-V

25-A-495 27-11-2012

118

Float Glass and Other Glass

Misc/03/2009-IV

25-A-373 08-09-2011

119

Automotive Safety Glass / Windscreen

Misc/38/2009-VII/VIIIA Pt-III

25-A-442 11-11-2011

120
121
122

Glass Blocks
Glass Beads
Artificial / Imitation Jewellery

Misc/12/2012-V
Misc/ll/2009-V
Misc/14/2005-V

25-A-533 08-01-2013
25-A-412 13-01-2012
25-A-484 25-10-2012

123

Ferro Manganese

I/25/2010-VIA

25-A-443 16-03-2012

124
125

Cobble Plates
HRC CRC 8s GP Sheets ( Secondary Quality )

I/40/2009-IVA /VI
Misc/32/2007-VI

25-A-539 21-01-2013
25-A-560 12-06-2013

126

Electrolytic Tin Plates & Tin Free Sheets ETP & TFS )

Misc/13/2006-IVA

25-A-467 25-07-2012

127

Steel Wire Rod ( Low / High Carbon )

Misc/26/2010-VI (A)

25-A-550 23-04-2013

128

Iron & Steel Bar Alloy & Non-Alloy

Misc/06/2012-VI

25-A-545 26-03-2013

129

Stainless Steel Sheets

Misc/27/2010-VIA

25-A-291 24-01-2011

267

Motorcycle Parts

Misc/31/2007-VIIIA

685/2014

Sr
267

Items covered
Motorcycle Parts

Letter No.
Misc/31/2007-VIIIA

V. Ruling No & Date


685/2014

130
132
131

CarbonSteelSeamlessPipe
Shoe Tacks
Malleable Iron Pipe Fittings

Misc/01/2009-VIA
Misc/12/2009-VI
Misc/11/2009-VI

25-A-30322-03-2011
25-A-509 21-12-2012
25-A-514 24-12-2012

264

Malleable Iron Pipe Fittings

Misc/21/2009-IV(VIA)

682/2014

133
241
134

PC Strand Wire
Iron and Stainless Mesh
Bicycle Parts

Misc/07/2011-VI (A)
Misc/08/2013-VII
Misc/16/2008-VIIA

25-A-370 25-08-2011
622/2013
25-A-319 18-05-2011

270

Bicycle Parts

Misc/16/2008-VIIIA-P-II

690/2014

253
135

Industrial Roller Chains


Nuts & Bolts

Misc/08/2013-VII
Misc/28/2010-VI

641/2014
25-A-517 27-12-2012

225

Gas Hobs, Stove and Parts

Misc/12/2013-I

618/2013

234

Gas Stoves and Parts

Misc/12/2013-I

607/2013

137

Metal Scrap ( Aluminum Scrap )

Misc/03/2012-VI

25-A-472 25-09-2012

136

Copper Tube Capillary Tube

Misc/16/2010-IV

25-A-314 13-05-2011

138

Aluminum Composite Panel

Misc/07/2009-IVA

25-A-250 28-04-2010

268

Aluminum Foil

Misc/16/2013-VI

686/2014

Sr

Items covered

Letter No.

V. Ruling No & Date

139
140
141

Aluminum Ceiling Tiles/Clips


Reclaimed/ Remelted Lead
Hand Tools ( Iton & Steel)

Misc/09/2011-VI
Misc/ 14/2007-IV (A)
Misc/07/2010-VI-B

25-A-510 20-12-2012
25-A-543 12-03-2013
25-A-367 12-08-2011

142
143
145
144
146
147

Steel File Flat Bastard 12


Misc/09/2011-IV
Carbide Tips
Misc/11/2009-VIB
Thread Clipper
Misc/10/2009-VI-B
Manicure / Pedicure
Misc/03/2011 -VIB
Iron Pad Locks
Misc/04/2011-VIB
Knob & Handle Door Lock/Door Handle Thumb Action Misc/01/2012-VIB
Lock ( Entrance Lock )

25-A-526
25-A-528
25-A-527
25-A-382
25-A-525
25-A-499

273
148

Knob & Handle Door Lock Other Locks


Drawer Locks, Door Closures, Hinges & Slider

Misc/35/2013-VII
Misc/05/2009-VI

697/2014
25-A-537 09-01-2013

149
150

Welding Electrodes
TractorPartsAndComponents

Misc/ll/2005-VI
Misc/25/2008-VIIA

25-A-518 27-12-2012
25-A-34523-06-2011

258

Pumps for Liquids, Spark Ignition or Compression Ignition


Misc/22/2009-VIIIA

661/2014

269
151
152
154
153
155

Solar Fans- Without Battery / Solar Penal


Rechargeable Fan
Cooking Range Hood/ Chimney
Split Air Conditioners
Split Air Conditioners ( Components )
Refrigerators

Misc/13/2014-VII
Misc/01/2012-VII
Misc/ 14/2009-VII
Misc/06/2008-VIIA
Misc/22/2009-V
Misc/12/2009-VII

689/2014
25-A-457 22-05-2012
25-A-407 23-12-2011
25-A-182 31-10-2009
25-A-330 31-05-2011
25-A-541 24-01-2013

156

Water Dispenser Hot & Cold

Misc/37/2009-VI

25-A-282 08-12-2010

28-12-2012
31-12-2012
31-12-2012
06-10-2011
28-12-2012
30-11-2012

Sr

Items covered

Letter No.

V. Ruling No & Date

157

Copper Filter Dryers

Misc/03/2011-VII

25-A-559 10-06-2013

158

Computer Printer

Misc/26/2009-VI

25-A-205 30-12-2009

159

Fax / Facsimile Machine with Printer & Scanner

Misc/02/2010-VI

25-A-256 31-05-2010

205

Old and Used Second Hand Machinery

Misc/09/2009-VII

571/2013

160
161
162

Embroidery Machines ( Multi Head )


Ring Travellers
Washing Machine

Misc/12/2011-VII
Misc/44/2007-VI
Misc/18/2009-VI

25-A-552 30-04-2013
25-A-400 25-11-2011
25-A-241 01-04-2010

163

Domestic Sewing Machines

Misc/38/2007-VI

25-A-376 26-09-2011

240

Valves

Misc/17/2013-VII/2998

602/2013

164

Bearings

Reg.Misc/01/2009-VI

25-A-312 10-05-2011

165

Engine Bearing & Bushes ( For vehicles )

Misc/09/2008-VI-A, VIIIA

25-A-452 03-04-2012

166

Submersible Motors

Misc/53/2010-VI

25-A-318 17-05-2011

Sr

Items covered

Letter No.

V. Ruling No & Date

203
167

Gasoline (Petrol) Generators Chinese Origin


Generators

Misc/12/2007-VII
Misc/12/2007-VI

569/2013
25-A-356 19-07-2011

168
169

Ballast for Discharge Lamps or Tubes


Uninterruptible Power supply ( UPS )

Misc/20/201.2-VII
Misc/11/2009-VII

25-A-551 23-04-2013
25-A-447 26-03-2012

227

Adapters

Misc/07/2013-VII

606/2013

170

Mobile Battery & Charger

Misc/25/2009-VI

25-A-374 14-09-2011

220
214

Home Inverters without Battery


Uncharged Magnets

Misc/25/2013-VII
Misc/26/2013-VII

613/2013
583/2013

171
236
172

Dry Battery Cell


Lead Acid Batteries
Household Appliances

Misc / 21 / 2009-VII
Misc/04/2013-VII/2934
Misc/42/2006-VA/VI

25-A-505 19-12-2012
600/2013
25-A-384 08-10-2011

213

Rechargeable Electric Shavers

Misc/19/2013-VII

582/2013

255
217

Rechargeable LED Lights


Head phone, Ear phone, Hands free for Mobile

Misc/32/2013-VII
Misc/20/2013-VII

644/2014
610/2013

173
175

DVD-Player/Recorder
CD-R / DVD-R

Misc/38/2007-VI
Misc/06/2008-VIIA

25-A-363 06-08-2011
25-A-171 28-10-2009

272

USB Data traveler Flash drive Memory Card

Misc/35/2013-VII

688/2014

242
174

CCTV Cameras
Misc/05/2013-VII
Multimedia Projectors, Projector Screen & MicrophonesMisc/10/2011-VI

621/2013
25-A-355 18-07-2011

176
177

Television Sets (TV)


Kit for Colour TV Sets

25-A-462 06-07-2012
25-A-558 10-06-2013

Misc/07/2009-VII
Misc/29/2011-VII

Sr

Items covered

Letter No.

V. Ruling No & Date

178
179

Printed Circuit Boards


Bulbs & Tube Light

Misc/01/2013-VII
Misc/03/2009-VII

25-A-555 04-06-2013
25-A-557 04-06-2013

180
246
212
181
257

Energy Saving Lamps


Solar Panels
Remote Control for CRT TV & DVD Player
Coaxial Cables
Branded LED televisions sets

Misc/06/2008-VIIA-VI
Misc/30/2013-VII
Misc/12/2013-VII
Misc/23/2009-VI
Misc/31/2013-VII

25-A-188 31-10-2009
620/2013
581/2013
25-A-243 05-04-20.10
643/2014

256

Computer Leads and Networking Cables

Misc/31/2013-VII

643/2014

248

Mini Vans, Vans, Mini Busses, Mini trucks, Pickups of Chinese


Misc/29/2013-VIII
Origins

637/2014

183
184
185

Dump Trucks (Old & Used )


Auto Parts ( Replacement )
Wheel Rims ( Alloy & Non-Alloy )

Misc-03/2011 -VIII
Misc/2/2009-VIIA
Misc/20/2010-VIIIA

25-A, 01-02-2012
25-A-329 30-11-2011
25-A-397 03-11-2011

219

Aluminium Radiators

Misc/22/2013-VIIIA

612/2013

186
187
263
188
223

Used Heavy Motorcycles


Motorcycle Parts
Contact Lenses
Disposable Syringes
IV Cannula, Catheter

Misc/15/2011-VIII-A
Misc/31/2007-VIIIA
Misc/12/2013-VIII-B
Misc/09/2009-VIIB
Misc/08/2012-VIIIB

25-A-554 10-05-2013
25-A-458 24-05-2012
681/2014
25-A-450 02-04-2012
616/2013

189
229

Electricity Meters ( Households )


Arms And Ammunition Pistols 9mm

Misc/07/2012-VIIIB
Misc/11/2010 VIII-B

25-A-565 02-07-2013
608/2013

190
191
249

Furniture Items
Light Fittings & Fixtures
Canned Mushrooms

Misc/14/2009-VIIIB
Misc/02/2011-VIII
Misc/01/2014-I

25-A-451 02-04-2012
25-A-438 12-03-2012
639/2014

Sr
249

Items covered
Canned Mushrooms

Letter No.
Misc/01/2014-I

V. Ruling No & Date


639/2014

192
193
194
195
196
197
198
199
200

Plastic Toys
Rackets
Exercise Machine/ Bikes & Gymnasiums
Empty Hard Gelatin Capsules
Paint Brush & Roller Brush
Zippers
Zip Slider
Stationery Items
Hair Accessories

Misc/01/2007-VIIIB
Misc/11/2009-VIIB
Misc/13/2009-VIIIB
Misc/08/2009-VIII
Misc/01/2011-VIIIB
Misc/07/2009-VI-V VIII-B
Misc/07/2009-VI-B VIII-B
Reg.Misc/06/2009-VIII-B
Misc/05/2012-VIIIB

25-A-410
25-A-244
25-A-563
25-A-368
25-A-463
25-A-479
25-A-480
25-A-339
25-A-492

201
202
182

Vacuum Flask
Baby Diapers
Used Vehicles

Misc/03/2011 -VIII
Reg. Misc/2/2005-II-B /III
Misc/05/2008-VIA-VIIA

25-A-473 27-09-2012
25-A-493 23-11-2012
25-A-364 06-08-2011

12-01-2012
05-04-2010
02-07-2013
15-08-2011
18-07-2012
23-10-2012
23-10-2012
15-06-2011
15-11-2012

rt Items
P.C.T

303.39
402.1
0402.1000 1901.9020
404.101
0406.1010 0406.2000
802.11
802.12
802.8
803.9
804.101
813.401
904.201
908.312
910.11
910.12
1203
1302.39
1509.9
1522.001
1704.1
1704.1
1704.1000 1905.9000
1704.909
1805
1805
1806.31
1806.32

P.C.T
1806.9
1806.3100 1806.3200 1806.9000
1806.3100 1806.3200 1806.9000
1901.1
1901.909
2106.909
1904.1010 1904.1090 1904.2000
1904.1010 1904.1090 1904.2000 1904.3000 1904.9000

1905.9
2003.1
2003.9
2004.1
2005.7
2005.8000 2008.2000 2008.9200
2009.1900 2202.9000
2101.112
2102.1
2103.1
2103.2
2103.9
2202.101
2202.101
2503
2503
2704.001
2710.1951 2710.1952 2710.1999
2710.1992

P.C.T
2710.1994
2711.191
2713.2
2810.002
2818.2
2819.1
2827.39
2832.109
2835.39
2840.19
2818.2
2902.192
2905.122
2905.14
2903.13
2903.23
2907.11
2914.22
3402.111
3402.119
3402.13
3823.11
2815.11
2818.3
2833.11
2836.2
2836.3
2836.993
2849.1
2903.119
2903.392
2903.393
2903.399
2903.71

P.C.T
2903.73
2903.791
2903.792
2903.12
2905.32
2905.45
2906.11
2915.11
2915.31
2922.421
2925.11
3204.191
3204.14
3204.901
3206.19
3206.491
3208.909
3208.201
3215.119
3215.909
3215.199
3303.0010 To 3303.0090 3307.2000
3304.1000 3304.2000 3304.3010 3304.3090
3304.1
3304.2
3304.3010 3304.3090
3304.912
3304.991
3304.992
3304.999
3305.1
3305.2

P.C.T
3305.901
3305.902
3305.909
3306.101
3307.1
3401.2000 3401.3000
3304.912
3304.991
3304.992
3304.999
3305.1
3305.2
3305.901
3305.909
3306.101
3307.1
3401.2
3401.3
3304.912
3305.909
3306.101
3307.49
3307.49
3401.1100 3401.1900
3402.119
3506.911
3701.303
3808.911
3808.9199
3823.11
3824.908
3917.21
3917.4
3919.109

P.C.T
3919.909
3919.901
3919.909
3919.909
3920.1
3920.201
3920.201
3920.203
3920.201
3920.203
3920.3
3920.43
3920.62
3920.69
3920.631
3920.62
3920.69
3920.631
3921.12
3921.909
3923.1
3923.301
3923.309
3923.5
3923.909
3924.1
3924.9
3923.301
3923.901
3924.1
3924.1
3924.9
3926.404

P.C.T
4001.21
4001.29
4002.59
4009.119
4010.319
4010.11
4011.1
4011.201
4011.209
4011.4
4011.99
4202.122
4403.99
4403.99
4407.29
4410.21
4411.12
4411.13
4411.14
4411.939
4802.551
4802.62
4804.11
4804.19
4804.21
4804.29
4810.199
4810.131
4810.139
4810.22
4810.29
4810.199
4810.131
4810.22

P.C.T
4810.29
4810.92
4810.99
4811.41
4811.599
4811.599
4811.599
4811.609
4814.1
4814.2
5002
5004
5002
5004
5208.51
5401.201
5403.31
5403.32
5403.3100 5403.3200
5407.42
5516.94
5801.9
5907
60,063,200
6502
5509.32
5516.94
5605
5607.41
5703.204
5704.9
5901.1

P.C.T
5901.901
5901.909
6001.929
6001.999
6001.919
6001.929
6001.999
6001.919
6104.32
6105.1
6109.909
6111.3
6203.43
6204.39
6301.4
6301.9
6306.121
6309
6403.19
6403.99
6404.19
6403.2
6403.99
6404.19
6506.1
6802.23
6804.1
6804.22
6805.1
6805.2
6805.3
6809.11
6813.202

P.C.T
6903.1
6908.901
6911.101
6911.102
6911.103
6911.104
6911.109
6911.9
6911.101
7013.1
7003.2
7004.9
7007.1119
7016.1
7018.1
7117.19
7117.9
7202.19
7202.21
7202.3
7207.209
7208.101
72,091,510
7210.491
7210.121
7210.501
7213.919
7213.999
7214.201
7228.309
7219.11
7220.11
7230.9090 8409.9110

P.C.T
8532.301
7318.159
7304.39
7307.002
7307.192
7307.199
7307.199
7307.192
7312.101
7314.49
7315.112
8714.91
7315.1120 8714.9200 8714.9310 8714.9900
7315.119
7318.151
7318.161
7321.111
7321.119
7321.12
7321.19
7321.81
7321.82
7321.89
7321.119
7321.9
7404.09
7602.009
7411.101
7411.102
7411.109
7606.11
7606.12
7607.1100 7606.1100

P.C.T
7610.9
7802.1
8201.1
8201.2
8203.1
8209
8213
8214.2
8301.1
8301.3000 8301.4000
8301.3000 8301.4000
8301.3
8302.109
8302.42
8311.1
8409.991
8409.992
8413.303
8511.1
8539.211
8421.231
8421.239
6813.202
8708.302
8414.5120 8414.5190
8414.513
8414.6
8415.102
8415.519
8418.1
8418.21
8418.29
8418.699

P.C.T
8421.391
8421.392
8443.322
8443.323
8443.326
8446.3
8447
8445.3
8445.4
8448.11
8402
8443.59
8452.21
8501
8447.901
8448.331
8450.11
8450.12
8450.19
8452.101
8452.1019
8481.1
8481.2
8481.3
8481.4
8482.1
8482.2
8482.3
8482.4
8482.5
8483.309
8483.301
8501.521

P.C.T
8502.2
8502.2
8502.12
8504.1
8504.401
8504.409
8504.402
8504.409
8504.402
8506.8
8504.409
8505.11
8505.19
8506.1
8507.209
8508.11
8516.11
8543.709
8510.1
8510.3
8513.103
8518.3
8521.909
8523.405
8523.406
8523.51908523.5110
8525.801
8528.611
9010.6
8518.5
8528.7212
8529.909

P.C.T
8534
8539.299
8539.31
8539.391
8541.4
8543.701
8544.2
8544.421
8544.19
8544.499
8544.421
8544.19
8544.499
8702.909
8703.2195
8704.219
8704.109
8708.301
8708.701
8708.702
8708.911
8708.919
8711.509
8711.9111
9001.3
9018.311
9018.394
9018.399
9028.3
9302.0092
9306.309
9403.2000 9508.9000
9405.1020 9405.4090
9405.109

P.C.T
9405.409
9405.102
9503.0090 9503.0010
9506.5100 9506.5910
9506.91
9602.001
9603.4
9607.11
9607.2
9608.2
96 15.1 100
9615.902
9615.909
9617.001
9619.002
8703 8704

S R Os
Sr
SRO #
1 1181(I)/2015

Title
Enhance the rate of excise duty on cigarettes.

Issue Date
30-11-2015
1/7/2015

495(I)/2015

Rescind Notification No. S.R.O 481(i)/2015, dated 5th June, 2015

490(I)/2015

Rescission of certain FED SROs which have been transposed to the


Third Schedule of Federal Excise Act, 2005
30-06-2015

481(I)/2015

Increase in the rate of federal excise duty on cigarettes.

5/6/2015

478(I)/2015

Amendment in Notification No. S.R.O No. 117(I)/2015, dated


09.02.2015

1/6/2015

117(I)/2015

Federal Board of Revenue is pleased to apoint the officers of the


Directorate General Intelligence and Investigation, Inland
Revenue ....

9/2/2015

7
8

574(I)/2014
422(I)/2014

Federal Board of Revenue is pleased to rescind its Notification No


S.R.O 422(I)/2014, dated 4th June,2014
Excise duty shall be levied and collected ......

1/7/2014
4/6/2014

1072(I)/2013

Amendment in S.R.O 77(I)/2013 dated 7th February,2013

27-12-2013

10 500(I)/2013
11 507(I)/2013

Rescinding various sales tax and federal excise notifications.


To charge Rs. 1/ per kg on locally produced oil

12/6/2013
12/6/2013

12 508(I)/2013

To charge/ levy Rs. 0.40 per kg on import of oilseeds.

12/6/2013

13 2013(I)/77
14 1128(I)/2012

FED to be charged 0.5% on local supply of white crystalline sugar to


equivalent to quantity exported (excepted by land routs to
Afghanistan and Centrel Asian Republics ), subject to conditions in
SRO.
11/2/2013
SRO. No 1128 dated 12.09.2012
12/9/2012

15 598(I)/2012

Amendment in SRO 649(I)/2005, dated 01.07.2005

1/6/2012

Sr

SRO #

Title

Issue Date

16 599(I)/2012
17 600(I)/2012

Amendment in SRO 474(I)/2009, dated 13.06.2009


Amendment in Federal Excise Rules, 2005

1/6/2012
1/6/2012

18 603(I)/2012

Issued to rescind six SROs pertaining Federal Excise

1/6/2012

19 137(I)/2012

By 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.
14-02-2012
Federal Excise Duty rates on domestic and international passengers
have been increased by Rs. 40/- and Rs. 100/- respectively
S.R.O 822 (I)/2011
SRO 774(I)/2011
SRO 777(I)/2011
Exemption of SED (by way of refund)

20-01-2012
6/9/2011
19-08-2011
19-08-2011
1/7/2011

25 633(I)/2011
26 S.R.O.488(I)2011

Amendment in Notification No SRO 474(I)/2009, dated 13th June,


2009
Amendment in Federal Excise Rules, 2005

18-06-2011
3/6/2011

27 S.R.O.489(I)2011

Federal Government rescind its Notification No. S.R.O. 655(I)/2007,


dated the 29th June, 2007
3/6/2011

28 370(I)/2011

Duties and Tax Exemption

20
21
22
23
24

47(I)/2012
822 (I)/2011
774(I)/2011
SRO 777(I)/2011
675(I)/2011

7/5/2011

Sr

SRO #

Title

Issue Date

29 165(I)/2011
30 217(I)/2010

The Director General Post Clearance Audit, vide his U.O. No


PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG
Post Clearance Audit required powers under Federal Excise Act,
2005, as similar powers were already delegated under Customs Act,
1969 and Sales Tax Act, 1990, for imported goods. Accordingly the
Notification was drafted by the Inland Revenue Wing and after
vetting by the Law and justice Division, it was issued vide SRO
165(i)/2011 dated 3rd March 2011.
3/3/2011
Un- Manufactured Tobacco
22-01-2011

31 S.R.O 1039(I)/2010

Authorization officers of D.G, Int.Audit (Inland Revenue)ST&FE

25-11-2010

32 S.R.O 1041(I)/2010

Amendment in Federal Excise SRO 284(I)/2010 , Dated April 29,


2010

25-11-2010

33 S.R.O 811(I)/2010
34 S.R.O 399(I)/2010

Amendments shall be made in its Notification No. S.R.O. 217(I)/2010 19-08-2010


Resciding in S.R.O 650(I)/2005, dated 01/07/2005
5/6/2010

35 S.R.O 370(I)/2010

Amendment in Notification No S.R.O 162(I)/2010, dated 10th March


2010
2/6/2010

36 S.R.O342(i)/2010

Federal Board of Revenue is pleased to direct that the following


amendment in Notification No. S.R.O.993(I)/2006, dated the 21st
September, 2006,

37 284(I)/2010
38 281(I)/2010

The Federal Boarf of Revenue invest the officers of the D.G Internal
Audit, with powers of an officer of Inland Revenue
29-04-2010
Amendment in notification no. 655(I)/2007
27-04-2010

39 265(I)/2010

Amendment in Notification No. S.R.O. 163(I)/2010, dated the 10th


March, 2010

22-04-2010

40 161(I)/2010

The fiscal relief package to rehabilitate the economic life in NWFP,


FATA/PATA announced by the Federal Government on 07.01.2010,
incentives relating to sales tax and federal excise.

10/3/2010

20-05-2010

Sr

SRO #

Title

Issue Date

41 162(I)/2010

The fiscal relief package to rehabilitate the economic life in NWFP,


FATA/PATA announced by the Federal Government on 07.01.2010,
incentives relating to sales tax and federal excise.

10/3/2010

42 163(I)/2010

The fiscal relief package to rehabilitate the economic life in NWFP,


FATA/PATA announced by the Federal Government on 07.01.2010,
incentives relating to sales tax and federal excise.

10/3/2010

43 8(I)/2010

Exemption of Federal Excise Duty on Advertisement in periodicals

13-02-2010

44 57(I)/2010

FBR invested powers not below the rank of Deputy Superintendent of


DG I&I
2/2/2010

45 802(I)/2009
46 474(I)/2009

Exemption of FED on advertisement in Newspaper


Exemptions from federal excise duty.

14-09-2009
13-06-2009

47 478(I)/2009

Amendment in S.R.O. 550(I)/2006, dated the 5th June, 2006 .

13-06-2009

48 395(I)/2009

The Federal Board of Revenue is pleased to empower every


Collector of Federal Excise to condone time limit where any time or
period has been specified under any of the provisions of said Act

21-05-2009

49 202(I)/2009

The Federal Government is pleased to direct that in its Notification


No.S.R.O.655(I)/2007, dated the 29th June, 2007.

27-02-2009

50 81(I)/2009

The Federal Government is pleased to direct that the following


amendment shall be made in its Notification No.949(I)/2006, dated
the 6th September, 2006.

27-01-2009

51 543(I)/2008

The Federal Government is pleased to declare that provisions of


sub-section (2A), (3), (5AA), (6A), (8), (9A), (19), (21), of section 2,
section 50A and section 52A of Sales Tax Act, 1990 shall be app

11/6/2008

Sr

SRO #

Title

Issue Date

52 544(I)/2008

Federal Government is pleased to direct that following further


amendment shall be made in its Notification No SRO.550(I)/2006
dated the 5th June, 2006

11/6/2008

53 545(I)/2008

The Federal Government is pleased to rescind its Notification


No.410(I)/2008, dated the 29th April, 2008.

11/6/2008

54 546(I)/2008

The Federal Board of Revenue is pleased to direct that the following


further amendments shall be made in the Federal Excise Rules,
2005.
11/6/2008

55 410(I)/2008

Federal Government is pleased to levy Federal Excise Duty on the


services mentioned in column (1) of the table of attatched file.

56 370(I)/2008

The Federal Board of Revenue is pleased to direct that the following


further amendments shall be made in the Federal Excise Rules,
2005.
14-04-2008

57 371(I)/2008

The Federal Board of Revenue is pleased to direct that the following


further amendments shall be made in the Federal Excise Rules,
2005.
14-04-2008

58 286(I)/2008

The Federal Government is pleased to direct that the following


further amendment shall be made in its Notification No. S.R.O.
655(I)/2007, dated the 29th June, 2007.

12/3/2008

59 205(I)/2008

The Federal Government is pleased to direct that the following


amendments shall be made in its Notification No.
S.R.O.1229(I)/2007, dated the 18th December, 2007.

4/3/2008

60 219(I)/2008

the Central Board of Revenue is pleased to direct that the following


further amendment shall be made in its Notification S.R.O. No.1160
(I)/96, dated the 6th October, 1996.

4/3/2008

61 220(I)/2008

The Central Board of Revenue is pleased to appoint the DirectorGenerals, Collectors, Additional Collectors, Cost Accountants,
Deputy Collectors, Assistant Collectors, Superintendents, Senior
Auditors

4/3/2008

29-04-2008

Sr

SRO #

Title

Issue Date

62 221(I)/2008

The Central Board of Revenue is pleased to direct that the following


further amendment shall be made in its Notification S.R.O. No.1160
(I)/96, dated the 6th October, 1996.
4/3/2008

63 222(I)/2008

The Central Board of Revenue is pleased to appoint the DirectorGenerals, Collectors, Additional Collectors, Cost Accountants,
Deputy Collectors, Assistant Collectors, Superintendents, Senior
Auditors

4/3/2008

64 185(I)/2008

The Federal Government is pleased to exempt whole of Federal


Excise Duty on franchise services falling under PCT heading
9823.0000 payable by the vendors of the auto parts industry having
Technical Ag

26-02-2008

65 100(I)/2008

The Federal Board of Revenue is pleased to appoint the following


officers specified in column (2) of the Table below to be the officers of
Sales Tax and Federal Excise.
1/1/2008

66 101(I)/2008

The Central Registration Office is pleased to notify that the registered


persons, specified in column (2) of the Table below, shall fall within
the jurisdiction of the Large Taxpayers Unit, Islamabad
1/1/2008

67 1063(I)/2007

Federal Government is pleased to direct that the following


amendment shall be made in its Notification No. S.R.O. 677(I)/2007,
dated the 6th July, 2007,
29-10-2007

68 830(I)/2007

Federal Government is pleased to direct that in its Notification No.


S.R.O. 655(I)/2007, dated the 29th June, 2007,

69 677 (I)/2007

Federal Government is pleased to exempt whole of excise duty


leviable on Viscose staple fibre and this exemption shall be available
till the 15th day of October, 2007
6/7/2007

18-08-2007

Sr

SRO #

Title

Issue Date

70 655(I)/2007

Federal Government is pleased to direct that subject to the


conditions, restrictions and exceptions stated hereinafter, special
excise duty at the rate of one per cent of the value shall be levied, co 29-06-2007

71 2007(I)/656

FEDERAL EXCISE RULES (BANKING, AIRLINES)

72 648(I)/2007

Federal Government is pleased to exempt whole of the amount of


penalties payable by a person against whom an amount of excise
duty is outstanding on account of any audit observation, audit report 27-06-2007

73 649(I)/2007

Central Board of Revenue is pleased to direct that the following


amendment shall be made in its Notification No. S.R.O.650(I)/2005
dated 1st July, 2005

27-06-2007

Exemption of whole of the amount of default surcharge payable by a


person against whom an amount of excise duty is outstanding on
account of any audit
Amendment regarding Directorate of Intelligence
Exemption to Cable TV Operators
Withdrawal of exemption for air travel to Pakistan

13-06-2007
9/6/2007
9/6/2007
9/6/2007

78 443(I)/2007

Refund on utilities-ghee-oil Amendement in SRO 993(I)2006

31-05-2007

79 S.R.O. 26(I)/2007

CBR is pleased to direct that the following amendments shall be


made in its Notification No. S.R.O. 993(I)/2006, dated the 21st
September, 2006

10/1/2007

80 S.R.O. 27(I)/2007

Central Board of Revenue is pleased to direct that the following


further amendment shall be made in the Federal Excise Rules, 2005, 10/1/2007

81 29(I)/2007

CBR is pleased to appoint the Director-Generals, Collectors etc, to


be the officers of Sales Tax and Federal Excise for the offices
specified in column (2) of the Table below

74
75
76
77

512(I)/2007
472(I)/2007
467(I)/2007
469(I)/2007

29-06-2007

10/1/2007

Sr

SRO #

Title

Issue Date

82 28(I)/2007

CBR is pleased to direct that the following further amendment shall


be made in its Notification S.R.O. No.1160 (I)/96, dated the 6th
October, 1996

10/1/2007

83 1246(I)/2006

Federal Government is pleased to direct that the following


amendments shall be made in its Notification No. S.R.O.
749(I)/2006, dated the 21st July, 2006

18-12-2006

84 1247(I)/2006

Central Board of Revenue is pleased to direct that the following


amendments shall be made in its Notification No. S.R.O.
652(I)/2005, dated the 1st July, 2005

18-12-2006

85 S.R.O. 1085(I)/2006

Federal Government is pleased to rescind its Notification No. S.R.O.


390(I)/2006, dated the 27th April, 2006, with immediate effect
31-10-2006

86 949(I)/2006

Exemption on import and supply of solvent oil (PCT heading


2710.1150) for manufacture of shoe adhesives subject to the
following conditions

6/9/2006

87 778(I)/2006

Federal Government is pleased to exempt the excise duty


chargeable on the services of travel by air on international journey
from Pakistan provided or rendered .........

1/8/2006

88 779(I)/2006

Federal Government is pleased to direct that the following


amendment shall be made in its Notification S.R.O.550(I)/2006,
dated the 5th June, 2006

1/8/2006

89 777(I)/2006

Federal Government is pleased to specify the rates of excise duty


chargeable on the tickets issued for the services of travel by air on
international journey originating from Pakistan............

1/8/2006

90 780(I)/2006

Central Board of Revenue is pleased to direct that the following


further amendments shall be made in the Federal Excise Rules,
2005

1/8/2006

91 749(I)/2006

Federal Government is pleased to specify the twenty-fifth day of a


month as the due date, for furnishing a return......

21-07-2006

Sr

SRO #

92 750(I)/2006
93 671(I)/2006

Title

Issue Date

CBR is pleased to direct that following amendments shall be made to


its Notification No. S.R.O. 652(I)/2005, dated 1st July, 2005
21-07-2006
PCT headings 2710.1951 and 2710.1952
29-06-2006
Central Board of Revenue is pleased to direct that the following
further amendments shall be made in the Federal Excise Rules,
2005,
Appointment of functunories of ADRC
Filing of Monthly Statement of Production Data
Retail Price Taxation of imported Cigarettes

21-06-2006
5/6/2006
5/6/2006
5/6/2006

98 550(I)/2006
99 561(I)/2006
100 562(I)/2006

Services on which F.E.Duty shall be levied in VAT Mode.


Amendment in Federal Excise Rules,2005.
Exemption from F.E.Duty on travel by train

5/6/2006
5/6/2006
5/6/2006

101 390(I)/2006

Federal Government is pleased to disallow the adjustment or rebate of excise duty


accrued in connection with export of cement

27-04-2006

102 26(I)/2006

Central Board of Revenue is pleased to authorize and specify the functions, powers
and jurisdiction of the officers of the Directorate General of Inspection and Internal
Audit, as officers of the Sale
9/1/2006

103 24(I)/2006

Central Board of Revenue is pleased to levy fixed amount of federal excise duty at
the import stage, on the items specified in column (2) of the Table below

104 1299(I)/2005

Central Board of Revenue is pleased to levy fixed amount of Federal Excise Duty at
the import stage, on the items mentioned in column (1) of the Table below
12/12/2005

105 808(I)/2005

Central 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.

106 809(I)/2005

In exercise of the powers conferred by rule 33 of the Federal Excise Rules, 2005,
the Central Board of Revenue is pleased to rescind its following notifications, namely 8/12/2005

94
95
96
97

647(I)/2006
540(I)/2006
543(I)/2006
545(I)/2006

107 807(I)/2005
108 1185(I)/2005

7/1/2006

8/12/2005

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

8/12/2005

Electronic Filing of Federal Excise Return Rules, 2005

1/12/2005

Sr

SRO #

Title

Issue Date

Special Procedure for Collection of Federal excise duty on Telecommunication


services.

24-09-2005

Amendments in Notification No. S.R.O. 649(I)/2005, dated the 1st July, 2005,

8/7/2005

Federal Excise duty on services on VAT Mode

1/7/2005

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

1/7/2005

Exciseable goods on which input tax is not admissible

1/7/2005

Minimum retail price of cigarette

1/7/2005

115 652 (I)/2005

New date for payement of exciseduty by gas producing companies

1/7/2005

116 653 (I)/2005

Power of Federal Excise to officers of directorate general of inspection & internal


audit

1/7/2005

Power of officers to directorate general of intelligence & investigation (Customs &


Excise)

1/7/2005

Federal Excise Rule,2005

6/6/2005

Amendment in Notification No. S.R.O 214(I)/2005

19-05-2005

109 1004(I)/2005
110 684(I)/2005
111 648 (I)/2005
112 649 (I)/2005
113 650 (I)/2005
114 651 (I)/2005

117 654 (I)/2005


118 FE Rules 534(I)/2005
119 478 (I)/2005
120 54(I)/2005

soyabean oil shall only be sold or auctioned to the persons duly registered under the
Sales Tax Act, 1990
14-01-2005

121 23 (I)/2005

amendment shall be made in its Notification No. S.R.O. 333(I)/2002, dated the 15th
June, 2002
7/1/2005

122 16 (I)/2005

Federal Government is pleased to direct following further amendment


S.R.O.333(I)/2002,15 June, 2002

4/1/2005

123 7(I)/2005

Supersession of Notification No.S.R.O.380(I)/2004 dated 15.06.2002

1/1/2005

124 8(I)/2005

Supersession of Notification No.S.R.O.780(I)/2004 dated the 13th September, 2004 1/1/2005

125
126
127
128
129
130

1005(I)/2004
502(I)/2004
503(I)/2004
504(I)/2004
908 (I)/2004
901(I)/2004

amendment shall be made in its Notification No. S.R.O. 333(I)/2002, dated the 15th
June, 2002
24-12-2004
Edible oil ,Vegetable ghee and cooking oil

6/12/2004

cable T.V. network.

6/12/2004

shipping agents

6/12/2004

JURISDICTION AND POWER OF ADJUDICATION

8/11/2004

Procedure regarding alternate dispute resolution

2/11/2004

131 621(I)/2004
132 S.R.O.475(I)/2003
133 S.R.O.476(I)/2003

International Freight Forwarders, Slot Carriers and Consolidators

17-07-2004

to resind its Notification No.S.R.O.574(I)/2000

7/6/2003

amendments shall be made in the Central Excise Rules

7/6/2003

134 S.R.O.477(I)/2003

amendments shall be made in its Notification No.S.R.O.333(I)/2002

7/6/2003

Sr
135
136
137
138
139
140

SRO #
S.R.O.468(I)/2002
S.R.O.469(I)/2002
S.R.O.417(I)/2002
S.R.O.328(I)/2002
S.R.O.329(I)/2002
S.R.O.331(I)/2002

141 S.R.O.333(I)/2002
142 S.R.O.327(I)/2002
143 S.R.O.330(I)/2002

Title

Issue Date

rescind its Notification No.S.R.O.499(I)/93

26-07-2002

amendments shall be made in the Central Excise Rules

26-07-2002

Large Taxpayers Unit

28-06-2002

Form of applications

15-06-2002

OIL & GAS RKETING/EXPLORATIONS

15-06-2002

Large Taxpayers Unit LTU

15-06-2002

Syrups, squashes & juices Non aerated beverage concentrate Waters, including
natural or artificial mineral waters and aerated waters, not containing added sugar or
other sweetening matter nor flavoure
15-06-2002
S.R.O.454(I)/96 .455(I)/96, 456(I)/96

15-06-2002

Notification No.S.R.O.468(I)/96

15-06-2002

144 S.R.O.296(I)/2002

amendments shall be made in the Central Excise Rules, 1944

31-05-2002

145 S.R.O.270(I)/2002

amendment shall be made in its Notification No.S.R.O.454(I)/96

14-05-2002

146 S.R.O.254(I)/2002

amendment shall be made in its Notification No.S.R.O.454(I)/96, dated the 13th


June, 1996

8/5/2002

147 S.R.O.255(I)/2002

amendment shall be made in its Notification No.S.R.O.456(I)/96, dated the 13th


June, 1996

8/5/2002

amendment shall be made in the Central Excise Rules, 1944

30-04-2002

amendment in S.R.O.454(I)/96

19-04-2002

amendment in S.R.O.547(I)/96

9/4/2002

Special procedure for collection of central excise duty on iron and steel plates
recovered through dismantling or breaking of vessels of all types

8/3/2002

amendment in S.R.O.454(I)/96

13-02-2002

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

13-02-2002

amendment in S.R.O.456(I)/96

13-02-2002

amendment in the Central Excise Rules, 1944

13-02-2002

amendment in S.R.O.454(I)/96

13-02-2002

amendment in S.R.O.454(I)/96

13-02-2002

amendment in S.R.O.798(I)/90

31-01-2002

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

23-01-2002

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

22-01-2002

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

18-01-2002

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

14-01-2002

148 S.R.O.243(I)/2002
149 S.R.O.227(I)/2002
150 S.R.O.216(I)/2002
151
152
153
154
155
156
157
158
159
160
161
162

S.R.O.143(I)/2002
S.R.O.92(I)/2002
S.R.O.93(I)/2002
S.R.O.94(I)/2002
S.R.O.95(I)/2002
S.R.O.98(I)/2002
S.R.O.99(I)/2002
S.R.O.77(I)/2002
S.R.O.67(I)/2002
S.R.O.51(I)/2002
S.R.O.33(I)/2002
S.R.O. 15(I)/2002

Sr
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180

SRO #
S.R.O.415(I)/2002
S.R.O.866(I)/2001
S.R.O.720(I)/2001
S.R.O.715(I)/2001
S.R.O.685(I)/2001
S.R.O.686(I)/2001
S.R.O.683(I)/2001
S.R.O.684(I)/2001
9421(I)/2001
S.R.O.666(I)/2001
S.R.O.625(I)/2001
S.R.O.507(I)/2001
S.R.O.500(I)/2001
S.R.O.501(I)/2001
383(I)/2001
384(I)/2001
385(I)/2001
386(I)/2001

181
182
183
184
185
186
187
188
189
190
191
192
193

387(I)/2001
388(I)/2001
603(I)/2000
604(I)/2000
602(I)/2000
NA(I)/2000
480(I)/2000
341(I)/2000
342(I)/2000
343(I)/2000
344(I)/2000
345(I)/2000
346(I)/2000

194 347(I)/2000

Title

Issue Date

cement factories

1/1/2002

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

7/12/2001

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

18-10-2001

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

16-10-2001

amendment in S.R.O.456(I)/96

1/10/2001

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

1/10/2001

amendment in S.R.O.454(I)/96

27-09-2001

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

27-09-2001

Amendments 454(I)/96 13th June 1996

27-09-2001

amendment in S.R.O.454(I)/96

11/9/2001

amendment in S.R.O. 547(I)/96

6/9/2001

amendment in S.R.O.456(I)/96

6/7/2001

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

5/7/2001

amendment in S.R.O.456(I)/96

5/7/2001

Amendments 454(I)/96 Dated 13th June 1996

18-06-2001

Amendments 455(I)/96 13th June 1996

18-06-2001

Amendments 456(I)/96 13th June 1996

18-06-2001

Amendments 574(I)/98 12th June 1998

18-06-2001

Goods Chargeable To Duty Of Excise On Retail Price Basis At Import Stage As


Notified Vide 454(I)/96 13th June 1996

18-06-2001

Amendments In The Central Excise Rules 1944

18-06-2001

Amendment 455(I)/96 13th June 1996

29-08-2000

Amendment 456(I)/96 13th June 1996

29-08-2000

Amendment 454(I)/96 13th June 1996

20-08-2000

Amendments 455(I)/96, 14th June, 1996

6/7/2000

Amendments 456(I)/96, 13th June, 1996

6/7/2000

Amendments 454(I)/96 13th June 1996

17-06-2000

Rescind Its 962(I)/99 26th August 1999

17-06-2000

Amendments 455(I)/96 13th June 1996

17-06-2000

Amendments 456(I)/96 13th June 1996

17-06-2000

Amendments The Central Excise Rules 1944

17-06-2000

Rescind Its 1393(I)/98 23rd December 1998

17-06-2000

Exempt BOPP Film Falling Under Heading Nos. 3920.2011 3920.2012 3920.2013
3920.2014 And 3920.2019 Of The First Schedule To The Said Act

17-06-2000

Sr

SRO #

Title

Issue Date

Exempt From The Central Excise Duty Payable In Excess Of Rs.127.95 Per Metric
Ton On Asphalt

24-05-2000

Amendmentno. 547(I)/96 1st July 1996

27-04-2000

Amendment 962(I)/99 26th August 1999

17-01-2000

Amendments 454(I)/96 13th June 1996

15-01-2000

Amendments 962(I)/99 26th August 1999

15-01-2000

Amendment 547(I)/96 1st July 1996

4/10/1999

Amendments 456(I)/96 13th June 1996


Amendment The Central Excise Rules 1944
Amendment 456(I)/96 13th June 1996
Amendments 454(I)/96 13th June 1996
Amendments 455(1)/96 13th June 1996
Amendments 455(I)/96, 13th June 1996
Amendments The Central Excise Rules 1944
Amendments 456(I)/96 13th June 1996
Amendments 456(I)/96 13th June 1996
Amendments 454(I)/96, 13 Th June 1996,
Amendment 456(I)/96 13th June 1996
Amendment 455 (I)/96 Dated 13th June 1996

30-06-1999
21-06-1999
21-06-1999
21-06-1999
21-06-1999
12/6/1999
12/6/1999
12/6/1999
12/6/1999
12/6/1999
20-04-1999
10/2/1999

Exempt From So Much Of The Excise Duty As Is In Excess Of The


Duty Recoverable Under The Agreement 18 Th June 1998
Amendments 349(I)/85 15th April 1985
Amendments Manufacturing In Bond Rules 1997
Amendment 456(I)/96 13th June 1996

9/10/1998
7/10/1998
3/10/1998
31-08-1998

217 901(I)/98
218 902(I)/98

Empower The Additional Collector Central Excise Gujranwala To


Exercise All The Powers Of The Collector Of Central Excise
Amendment455 (I) / 96 13th June 1998

17-08-1998
17-08-1998

219 905(1)/98
220 413(I)/98
221 239(I)/98

Short Title Application And Commitment Definitions Processing And


Sanctioning Of Duty Drawback Claims Time Frame For Payment Of
Duty Drawback Review Of Category Monthly Reporting
12/8/1998
Amendment 455(I)/96 13th June 1996
18-04-1998
Amendment 455(I)/96 13th June 1996
14-04-1998

195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212

275(I)/2000
232(I)/2000
08(I)/2000
05(I)/2000
06(I)/2000
NA(I)/99
806(I)/99
768(I)/99
767(I)/99
765(I)/99
766(I)/99
665(I)/99
666(I)/99
667(I)/99
668(I)/99
664(I)/99
490(I)/99
82(I)/99

213
214
215
216

1034(I)/98
1030(I)/98
1014(I)/98
944(I)/98

Sr
222
223
224
225
226
227

SRO #
213(I)/98
175(I)/98
168(I)/98
117(I)98
118(I)/98
212(I)/98

Title
Amendment 456(I)/96 13th June 1996
Amendment 455(I)/96 Date The13th June 1996
Amendment 454(I)/96 13th June 1996
Amendment 455(I)/96 13th June 1996
Amendments 456(I)/96 13th June 1996
Amendments 455(I).96 13th June 1996

Issue Date
31-03-1998
18-03-1998
17-03-1998
25-02-1998
25-02-1998
24-12-1997

228 547(I)/96

With The Prior Approval Of The Direct That No Rebate Of Central


Excise Duty Shall Be Granted

1/7/1996

229 482(I)/95

supersession 970(I)/90, 15th September, 1990, authorise licensing


authority, empowered grant licences under Customs Agents
(Licensing) Rules, 1971, and Customs Ship Chandlers (Licensing)
Rules, 1989,

14-06-1995

230 480(I)/95

With The Prior Approval Of The Direct That Rebate Of Central


Excise Duty In Respect Of Sugar Exported Out Of Pakistan Shall In
No Case Exceed One Rupee And Fifty-Eight Paisa Per Kilogram.

14-06-1995

231 479(I)/95

Whole Of The Excise Duty Payable On Polypropylene Strips Of 5mm


Width Or Less Classifiable Under Heading No.5404.0000 Of The
First Schedule To The Said Act Produced Or Manufactured During
The Period F
14-06-1995

232 478(I)/95

Exempt The Stock Of Cane Sugar Already Held In A Factory At 2359


Hours On 13th June 1995 Which Was Otherwise Liable To Excise
Duty At The Rate Of One Rupee And Eight Paisa Per Kilogram
14-06-1995

233 298(I)/95

Suppression Of Its 1227(I)/90 29th November 1990 The With The


Prior Approval Of The Direct That No Rebate Of Central Excise Duty
On Cigarettes
12/3/1995

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SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise

SROs>> Federal Excise

Relating To
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise

SROs>> Federal Excise


SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise

SROs>> Federal Excise


SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise

SROs>> Federal Excise


SROs>> Federal Excise

SROs>> Federal Excise


SROs>> Federal Excise
SROs>> Federal Excise

Relating To
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise
SROs>> Federal Excise

SROs>> Federal Excise

SROs>> Federal Excise

SROs>> Federal Excise

SROs>> Federal Excise

SROs>> Federal Excise

Important Websites 2015


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1 customs act
SRO
customs tariff Book
Ruling
Evidence Data
RD
FED
WHT IT 6 %
Sales Tax 17%

http://www.customstoday.com.pk/customs-act-1969-as-amended-up-to-3
http://www.fbr.gov.pk/SROsAmending.aspx?Department=Federal%20Exc
http://www.customstoday.com.pk/pakistan-customs-tariff/
http://www.customstoday.com.pk/valuation-rulings/
http://www.customstoday.com.pk/import-historical-customs-clearance-ev

ct-1969-as-amended-up-to-30th-june-2014/
Department=Federal%20Excise
ustoms-tariff/

orical-customs-clearance-evidence-data-2014/

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