| Topic Serial # |
Content |
Case Law |
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MANUFACTURING OF GOODS AND REMOVAL THEREOF
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| 15 |
Declaration of business premises and equipment
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| 16 |
Storage of excisable goods
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| 17 |
Daily account of production, clearance and balances of excisable goods
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| 18 |
The manner of maintaining records and accounts etc
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| 19 |
Determination of duty in case proper records and accounts are not maintained
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| 20 |
Destruction of excisable goods
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| 21 |
Power to forgo duty on excisable goods lost or destroyed while lodged within registered premises
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| 22 |
Record of destructions and remissions
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CHAPTER VI
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TOBACCO AND TOBACCO PRODUCTS
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| 23 |
Receipt of non‑duty paid un‑manufactured tobacco in a factory
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| 24 |
Manufacture and disposal of excisable tobacco products
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| 24 |
24-A Printing of retail price, health warning and the name of the manufacturer on each packet of cigarettes
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| 24 |
24-B Minimum retail price of cigarettes
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| 25 |
Excise stamps in respect of cigarettes
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| 26 |
Affixing banderole in respect of cigarettes
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| 27 |
Expenditure or cost of excise-stamping and banderoles
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| 28 |
Imported cigarettes
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| 29 |
Confiscation of cigarettes in case of violation
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| 30 |
Disposal of confiscated cigarettes
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| 31 |
Printing of nicotine and tar contents etc
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CHAPTER VII
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EXPORT DRAWBACK AND REFUND OF DUTY
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| 32 |
Drawback of duty paid on goods exported
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| 33 |
Drawback of duty on exported goods which are made from excisable goods
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| 34 |
Pecuniary competence to sanction drawback or refund
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| 35 |
Additional documents in support of refund claims in certain cases
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| 36 |
Refund in case of POL products sold to diplomats and diplomatic missions
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| 37 |
Refund in case of POL products used in official cars and air crafts of the President, Prime Minister and Provincial Governors
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| 38 |
Treatment of imported POL products
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| 39 |
Rejection of refund or export drawback claim
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CHAPTER VIII
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SPECIAL PROCEDURES FOR EXCISABLE SERVICES
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| 40 |
40-B Special procedure for collection of excise duty on services provided by foreign exchange dealers including exchange companies and money changers
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| 40 |
40-A Special procedure for collection of excise duty on services provided by banking companies, financial institutions and non-banking finance companies
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| 40 |
Special procedure for insurance companies
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Case Law
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| 41 |
41-A Special procedure for collection of excise duty on services provided by aircraft operators in respect of passengers embarking on international journey from Pakistan
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| 41 |
Special procedure for payment of Federal excise duty by shipping agents
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| 42 |
42-A Special Procedure for cable TV operators
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| 42 |
Special procedure for advertising agents
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| 43 |
[Special procedure for collection of Federal excise duty on telecommunication services
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| 43 |
43-A Special procedure for payment of Federal excise duty on franchise fee or technical fee or royalty under a franchise agreement
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CHAPTER IX
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PAYMENT OF DUTY AND FILING OF MONTHLY RETURNS
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| 44 |
Payment of duty
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| 45 |
Receipt of payment by the Bank
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| 46 |
Payment of service charges to the Bank
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| 47 |
Submission of monthly return
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CHAPTER X
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