Sales Tax Instructions

Sales Tax Instructions, 2009
products, falling within the said PCT headings, such as Palm stearin or distillates are,
therefore, not covered under the provisions of subject notification.
3. The Customs Collectorates are advised to ensure implementation of the
notification no. SRO 24(I)/2006 dated 07-01-2006 in accordance with the position
elaborated above in order to preclude attempts on possible misuse.
[Issued by the Central Board of Revenue (Revenue Division), (Sales Tax & Federal
Excise Wing) under the signature of Mr.Abdul Hameed Memon, Secretary (ST-L&P), addressed
to the Collector of Customs, (Appraisement)/ (Preventive), Karachi / Model Custom House,
Karachi / Port Qasim, Karachi/ Lahore/ Sambrial/ Faisalabad/ Rawalpindi/ Peshawar and the
Collector of Customs, Sales Tax & Federal Excise, Multan/ Hyderabad/ Quetta. Copy to the
Collector, Collectorate of Sales tax & Federal Excise, Peshawar, Rawalpindi/ Faisalabad/
Gujranwala/ Lahore/ (Hqrs)/ (Audit)/ (Enforcement), Sales Tax House, Karachi, The Collector,
Large Taxpayers Units, Karachi/ (Audit), Lahore/ (Enforcement) Lahore, M/s. Proctor & Gamble
Pakistan (Pvt.)Ltd, Karachi, Fords Rhodes Sidaat Hyder & Co., Karachi, with reference to
T/6347/06 dated 07-02-2006, Galamlux Oleo chemicals (Pvt.)Ltd., Karachi and the Nimir
Industrial Chemicals Ltd., Lahore.]
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C. NO. 1(3)CEB/04 DATED 11 TH MARCH 2006
SUBJECT:- CLARIFICATION IN RESPECT OF NOTIFICATION NO SRO
24(I)/2006 DATED 07-01-2006 RELATING TO EDIBLE
IMPORTS.
After the issuance of the above said notification, queries have been received
about applicability of the fixed Federal Excise Duty of Re.1/kg on goods falling within
PCT headings as in column (3) of the table in the notification which are imported by
manufacturers of items other than those specified in column (2) thereof.
2. While a separate clarification is being issue in respect of non-edible
products, through this ruling it is directed that the fixed FED will be collected at the
import stage on edible items falling within the PCT headings as in column (3) of the said
notification. However, in case the product manufactured from such imports is other than
the ones mentioned in column (2) of the said table and further that such manufactured
product is also liable to sales tax, the said notification would become inapplicable. In
such a case, the registered manufacturer-cum-importer will be able to adjust the fixed
FED so paid against the output tax in the monthly sales tax return in the same manner as
applicable to input tax.
3. This ruling is issued in exercise of powers u/s 55 of the Sales Tax Act,
1990 to remove the difficulty being faced by the manufacturer-cum-importers as referred
to above.
[Issued by the Central Board of Revenue, (Sales Tax & Federal Excise Wing) under the
signature of Mr.Abdul Hameed Memon, Secretary (ST-L&P), addressed to the Collector, Large