Sales Tax Instructions

Sales Tax Instructions, 2009
SUBJECT: CLARIFICATION REGARDING NOTIFICATION NOS.
68(I)/2006, 69(I)/2006 BOTH DATED 28.1.2006
I am directed to refer to your letter No.APSEA/717/2006 dated 30.1.2006 on the
subject noted above and to say that the expression ―Rapeseed‖ used in the Notifications
SRO 68(I)/2006 and 69(I)/2006 both dated 28.1.2006 shall also include Canola seed.
[Issued by the CBR, Islamabad, under the signature of Mr. Wajid Ali, Secretary (ST&FE-
Budget), addressed to Kh. Mehboob-ur-Rehman, Chairman, All Pakistan Solvent Extractors
Association, Shahrah-e-Rashid, Opp. Microwave Tower, Chowk Shah Abbas, Multan & copy to
all Collectors of Customs, Sales Tax & Federal Excise.]
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C. NO.1(3)CEB/04 DATED 13 TH JANUARY, 2006
SUBJECT:- LEVY OF FEDERAL EXCISE DUTY AT IMPORT STAGE ON
EDIBLE OIL AND VEGETABLE GHEE INCLUDING
COOKING OIL VIDE SRO 24(I)/2006 DATED 07-01-2006
I am directed to refer to the subject matter and to clarify that of the items falling
under PCT heading 1516.1000 are imported for use in vegetable ghee and cooking oil/
edible oil sector the same are chargeable to Federal Excise Duty at the rate of Re.1 per kg
at import stage in addition to 15% Federal Excise Duty as leviable under First Schedule
to the Federal Excise Act, 2005 subject to fulfillment of import conditions.
[Issued by the Government of Pakistan (Revenue Division), Central Board of Revenue,
(Sales Tax & Federal Excise Wing), under the signature of Mr. Ahmad Reza Khan, Secretary
(ST&FE-L&P), addressed to the Collector of Customs, Appraisement Preventive / Port Qasim,
Karachi, the Collectorate of Customs, Lahore / Peshawar/ Sambrial/ Faisalabad, the Collector of
Customs, Sales Tax & Federal Excise, Hyderabad/ Quetta.]
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C. NO. (13)CEB/2004 DATED 14 TH JANUARY 2006
SUBJECT:- LEVY OF FEDERAL EXCISE DUTY AT IMPORT STAGE ON
EDIBLE OIL AND VEGETABLE GHEE INCLUDING
COOKING OIL
I am directed to refer to SRO 24(I)/2006 dated 07-01-2006 (copy enclosed), and
to say that vide aforesaid notification Federal Excise Duty at the rate of Re.1 per kg has
been levied at import stage on edible oil, including crude oil and vegetable ghee
including cooking oil. Accordingly, for the subject items Customs Collectorates shall
collect Federal Excise Duty @ Re.1per Kg at import stage, from commercial as well as
industrial importers in lieu of duty payable on value addition at local manufacturing
stage. The aforesaid duty is payable in addition to Federal Excise Duty @ 15% already
leviable under the First Schedule to the Federal Excise Act, 2005. However, this Federal
Excise Duty @ Re.1 per kg collected at import stage shall be accounted for in its own