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  "title": "Federal Excise Act, 2005 (Same as on the official website of FBR dated 30-06-2025)",
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  "text": "The Federal Excise Act, 2005 \r\n \r\ni \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n  \r\n \r\n \r\nThe  \r\nFederal Excise Act, 2005 \r\n \r\nAs amended up to 30th June, 2025 \r\n \r\nThe amendments made through  \r\n \r\nFinance Act, 2025 \r\n \r\nhave been shown in Red \r\nThe Federal Excise Act, 2005 \r\n \r\nii \r\nContents  \r\n \r\nSection Description Page \r\n Chapter I – Preliminary 5 \r\n1 Short title, extent and commencement. 5 \r\n2 Definitions. 5-11 \r\n Chapter-II – Levy, Collection and Payment of duty 12 \r\n3 Duties specified in the First Schedule to be levied. 12 \r\n3A ***] omitted 14 \r\n4 Filing of return and payment of duty etc 14 \r\n5 Zero rate of duty and drawback of duty etc. 16 \r\n6 Adjustment of duties of excise. 16 \r\n7 Application of the provisions of the Sales Tax Act, 1990. 17 \r\n8 Default surcharge. 18 \r\n9 Liability for payment of duty in the case of private companies or \r\nbusiness enterprises or in case of sale of business ownership. \r\n19 \r\n10 Applicable value and rate of duty. 19 \r\n11 Collection of excess duty etc. 20 \r\n12 Determination of value for the purposes of duty 20 \r\n13 Registration 21 \r\n14 Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of duty, etc \r\n22 \r\n14A Short paid amounts recoverable. 23 \r\n14B Assessment giving effect to an order. 23 \r\n14C Power of tax authorities to modify orders, etc.– 24 \r\n15 Application of the Customs Act, 1969 (IV of 1969) to Federal \r\nexcise duties \r\n24 \r\n16 Exemptions 25 \r\n17 Records 26 \r\n18 Invoices 27 \r\n Chapter-III – Offences and Penalties 29 \r\n19 Offences, penalties, fines and allied matters 29-33 \r\n19A ***] omitted 34 \r\n20 Appointment of Special Judges for trial of offences 34 \r\nThe Federal Excise Act, 2005 \r\n \r\niii \r\nSection Description Page \r\n21 Trial of offences by Special Judge. 34 \r\n21A Appeal against the order of Special Judge. 35 \r\n22 Power to arrest and prosecute. 35-39 \r\n23 Power to summon persons to give evidence and produce \r\ndocuments in inquiries \r\n39 \r\n24 Officers required to assist [officer of Inland Revenue] 40 \r\n Chapter-IV – Searches, Arrests and Seizures 41 \r\n25 Searches and arrests how to be made 41 \r\n26 Power to seize. 41 \r\n27 Confiscation of goods subject to federal excise duty. 41 \r\n28 Power to release seized conveyance. 42 \r\n Chapter-V – Powers, Adjudication and Appeals 43 \r\n29 Appointment of Federal excise Officers and delegation of powers. 43-47 \r\n29A Tax Fraud Investigation Wing Inland Revenue 47 \r\n30 Use of powers of subordinate officer 48 \r\n31 Omitted. 49 \r\n32 Option to pay fine in lieu of confiscation of conveyance 49 \r\n33 Appeals to [Commissioner] (Appeals). 49-51 \r\n33A Omitted. 51 \r\n34 Appeals to the Appellate Tribunal. 52 \r\n34A Reference to High Court. 52 \r\n34AB Saving 52 \r\n35 Powers of Board or [Commissioner] to pass certain orders. 53 \r\n36 Power to rectify mistakes in orders. 54 \r\n37 Deposit, pending appeal, of duty demanded or penalty levied. 54 \r\n38 Alternative dispute resolution 55 \r\n39 Exclusion of time taken for copy 56 \r\n Chapter-VI – Supplemental Provisions 56 \r\n40 Power of Board to make rules 56 \r\n41 Bar of suit and limitation of suit and other legal proceedings. 57 \r\n42 Observance of Board’s orders, directions and instructions. 57 \r\n42A Reference to authorities 58 \r\nThe Federal Excise Act, 2005 \r\n \r\niv \r\nSection Description Page \r\n42B Selection for audit by the Board 58 \r\n42C Reward to Inland Revenue officers and officials 58 \r\n42D Reward to whistleblowers 59 \r\n43 Removal of difficulties and condonation of time etc. 59 \r\n43A Issuance of duplicate of [Federal Excise] documents. 60 \r\n44 Refund of duty. 61 \r\n44A Delayed refund. 61 \r\n45 Access to records and posting of excise staff, etc. 61 \r\n45A Monitoring or tracking by electronic or other means. 62 \r\n45AA Licensing of brand name. 63 \r\n46 Audit. 63 \r\n47 Service of notices and other documents 66 \r\n47A Agreements for the exchange of information or assistance in \r\nrecovery of duties \r\n67 \r\n47AB Real-time access to information and databases 68 \r\n47B Disclosure of information by a public servant 70 \r\n47C Validation 70 \r\n48 Repeal 70 \r\n49 Fee and service charges 71 \r\n50 Uniform 71 \r\n FIRST SCHEDULE 72 \r\n Table-I 72-82 \r\n Table-II 83-87 \r\n Table-III 88 \r\n SECOND SCHEDULE 89 \r\n THIRD SCHEDULE 90 \r\n Table-I 90-102 \r\n Table-II 103-105 \r\n FOURTH SCHEDULE [Omitted] 105 \r\n \r\n \r\n \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n5 \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement. —(1) This Act may \r\nbe called the Federal Excise Act, 2005, \r\n2. It extends to the whole of Pakistan \r\n3. It shall come into force on 1st day of July, 2005. \r\n2. Definitions.—In this Act, unless there is anything repugnant \r\nin the subject or context,— \r\n (1) “adjudicating authority” means any authority competent to \r\n  pass any order or decision under this Act or the rules made \r\n  there under , but does not include the Board or Appellate \r\n  Tribunal; \r\n (2) “adjustment” means deduction of amount of duty paid on \r\n  goods used in the manufacture or production of other goods \r\n  from the amount of duty payable on such other  goods in the \r\n  prescribed manner; \r\n 1[(3) “Appellate Tribunal” means the Appellate Tribunal Inland \r\n  Revenue established under section 130 of the Income  Tax \r\n  Ordinance, 2001 (XLIX of 2001);] \r\n 2[(4) “Board” shall have the same meaning as defined under clause \r\n  (8) of section 2 of the Income Tax Ordinance, 2001 (XLIX of \r\n  2001).”; \r\n  \r\n \r\n                         \r\n1  Clause (3) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 june 2010 as Parliament did not approve it. Originally this amendme nt was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2  Substituted vide Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n6 \r\n 1[(4A) “Chief Commissioner” means a person appointed as the Chief \r\n  Commissioner Inland Revenue under section 29;] \r\n 2[(5) “Commissioner” means  a person appointed as a  \r\n  Commissioner Inland Revenue under section 29;] \r\n (6) “conveyance” means any means of transport used for carrying \r\n  goods or passengers such as vessel, aircraft, vehicle or animal \r\n  etc.; \r\n (7) “default surcharge” means surcharge levied under section 8; \r\n (8) “distributor” means a person appointed by a manufacturer in or \r\n  for a specified area to purchase goods from him for sale to a \r\n  wholesale dealer in that area; \r\n 3[(8a) “due date”, in relation to furnishing a return under section 4, \r\n  means the 15 th day of the month following the end of the \r\n  month, or such other date as the 4[Board] may, by notification \r\n  in the official Gazette, specify  5[and different dates may be \r\n  specified for furnishing of different parts or annexures of the \r\n  return]. \r\n 6[(8b) “dutiable goods” means all excisable goods specified in the \r\n  First Schedule except those which are exempt under section \r\n  16 of the Act; \r\n (8c) “dutiable supply” means a supply of dutiable goods made by a \r\n  manufacturer other than a supply of goods which is exempt \r\n  under section 16 of the Act; \r\n                         \r\n1  Clause (4A)  Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 june 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2  Clause (5) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, Promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3  Inserted vide Finance Act, 2006. \r\n4 Substituted for the words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6  Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8d) “dutiable services” means all excisable services specified in \r\n  the First Schedule except those which are exempt under \r\n  section 16 of the Act; \r\n (9) “duty” means any sum payable under the provisions  of this  \r\nAct or the rules made there under  and includes the default  \r\nsurcharge and the duty cha rgeable at the rate of zero per cent \r\n1[excluding fee and service charges imposed and collected \r\nunder section 49;] \r\n 2(9a) “duty due” means duty in respect of supplies                                               \r\n  made or services provided or rendered during a month and \r\n  shall be paid at the time of filing of return; \r\n (10) “establishment” includes an undertaking, firm or company, \r\n  whether incorporated or not, an association of persons and an \r\n  individual; \r\n (11) “factory” means any premises, including the precincts thereof, \r\n  wherein or in any part of which goods are manufactured, or \r\n  wherein or in any part of which any manufacturing process \r\n  connected with the production of the goods is being carried on \r\n  or is ordinarily carried on; \r\n 3[4[(12)] “Officer of Inland Revenue” means any person appointed by \r\n  the Board as officer of Inland Revenue under section 29 or any \r\n  person (including an officer of the Provincial Government) \r\n  entrusted by the Board with any of the powers of an officer of \r\n  Inland Revenue under this Act or rules made there under;] \r\n                         \r\n1 Words inserted by Finance Act, 2022. \r\n2  Inserted vide Finance Act, 2008.  \r\n3 Clause (12) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The Finance Ordinance states clause 12 to \r\nbe substituted by “(12A)”, however (12a) is already present in the Finance Ordinance. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No . III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was mad e through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Clause (12A) re-numbered as (12) by Finance Act, 2012. \r\nThe Federal Excise Act, 2005 \r\n \r\n8 \r\n 1(12a) “franchise” means an authority given by a franchiser under  \r\n  which the franchisee is contractually or otherwise granted  any \r\n  right to produce, manufacture, sell or trade in or do any  other \r\n  business activity in respect of goods or to provide  service or \r\n  to undertake any process identified with  franchiser against a \r\n  fee or consideration including royalty  or techni cal fee,  \r\n  whether or not a trade mark, service mark  ,trade name, logo, \r\n  brand name or any such representation  or symbol, as the case \r\n  may be, is involved;” \r\n (13) “goods” means goods leviable to excise duty under this Act or \r\n  as specified in the First Schedule and includes goods  \r\n  manufactured or produced in non-tariff area and brought for use  \r\n  or consumption to tariff area; \r\n (14) “goods insurance” includes fire, marine, theft, accident and \r\n  other such miscellaneous insurance; \r\n (15) “import” and “export” mean respectively bringi ng into, and \r\n  taking out of Pakistan by sea, land or air  and shall be  \r\n  deemed to have always been so  defined; \r\n 2(15a) “KIBOR” means Karachi Inter Bank Offered Rate prevalent \r\n  on first day of each quarter of the financial year;” \r\n (16) “manufacture” includes,— \r\n \r\n (a) any process incidental or ancillary to the completion of a \r\n  manufactured product; \r\n (b) any process of re -manufacture, remaking, reconditioning \r\n  or repair and the processes of packing or repacking such \r\n  product, and, in relation to tobacco, includes the  \r\n  preparation of cigarettes, cig ars, cheroots, biris, cigarette \r\n  and pipe or hookah tobacco, chewing tobacco or 3[snuff, \r\n  or preparation of unmanufactured tobacco by drying, \r\n  cutting and thrashing of raw tobacco,]  and the word \r\n                         \r\n1 Clause (12a) inserted by Finance Act, 2008. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Substituted for “snuff,” by Finance Act, 2011. \r\nThe Federal Excise Act, 2005 \r\n \r\n9 \r\n  \"manufacturer\" shall be construed accordingly and shall \r\n  include,– \r\n (i) any person who employs hired labour in the  \r\n  production or manufacture of goods; or \r\n (ii) any person who engages in the production or  \r\n  manufacture of goods on his own account if such \r\n  goods are intended for sale; and \r\n (c) any person wh o, whether or not he carries out any  \r\n  process of manufacture himself or through his employees \r\n  or any other person, gets any process of  manufacture \r\n  carried out on his behalf by any person  who is not in his \r\n  employment: \r\nProvided that any person so deal ing in goods shall be \r\ndeemed to have manufactured for all purposes of this Act, \r\nsuch goods in which he deals in any capacity whatever; \r\n [(16a) “non-fund banking services” includes all non -interest based \r\nservices provided or rendered by the banking companie s or \r\nnon-banking financial institutions against a consideration in \r\nthe form of a fee or commission or charges;”;] \r\n (17) “non-tariff area” means Azad Jammu and Kashmir, Northern \r\nAreas and such other territories or areas to which this Act \r\ndoes not apply; \r\n (18) “person” includes a company, an association, a body of \r\nindividuals, whether incorporated or not, a public or local \r\nauthority, a Provincial Government or  the Federal \r\nGovernment; \r\n (19) “prescribed” means prescribed under this Act or by rules \r\nmade there under; \r\n 1[(19a) “property developers or promoters” means persons engaged in \r\n                         \r\n1 Inserted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n10 \r\ndevelopment of purchased or leased land for conversion into \r\nresidential or commercial plots or construction of residential \r\nor commercial units for sale;] \r\n (20) “registered person” me ans a person who is registered or is \r\nrequired to be registered under this Act provided that a person \r\nwho is not registered but  is required to be registered shall not \r\nbe entitled to any benefit or privilege under this Act or rules \r\nmade there under, unless he is registered and such benefit and \r\nprivilege, unless allowed by Board, shall be confined to \r\nperiod of registration; \r\n (21) “sale” and “purchase” with their grammatical  variations and \r\ncognate expressions, mean any  transfer of the possession of \r\ngoods or rendering and  providing of services by one person \r\nto another in the ordinary course of trade or business for cash \r\nor deferred payment or other consideration;                                              \r\n 1[(21a) “sales tax mode” means the manner of collection and payment \r\nunder the Sales Tax Act, 1990, and rules made there under, of \r\nthe duties of excise chargeable under this Act specified to be \r\ncollected  and paid as if such duties were tax chargeable under \r\nsection 3 of the said Act and all the provisions of that Act and \r\nrules, notifications, orders and instructions made or issued \r\nthere under shall, mutatis mutandis, apply to the excise duty \r\nso chargeable;] \r\n (22) “Schedule” means the schedule appended to this  Act; \r\n (23) “services” means services, facilities  and utilities  leviable to \r\nexcise duty under this Act or as  specified in  the First  \r\nSchedule read with Chapter 98 of the Pakistan Customs \r\nTariff, including the services, facilities and utilities originating \r\nfrom Pakistan or its tariff area or terminating in Pakistan or its \r\ntariff area; \r\n 2[(23a) “supply” includes sale, lease or other disposition of goods and \r\n                         \r\n1 Inserted vide Finance Act, 2007. \r\n2  Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n11 \r\nshall include such transaction as the 1[Board, with the \r\napproval of the Federal Minister-in-charge,] may notify in the \r\nofficial  Gazette from time to time;] \r\n (24) “tariff area” means area other than the non-tariff  area; \r\n 2[(24A) “un-manufactured tobacco”  means tobacco useable for \r\nmanufacture of cigarettes as manufactured by Green Leaf \r\nThreshing Units after processing and conversion of tobacco \r\ngreen leaf;] \r\n 3[(24B) “whistleblower” means whistleblower as defined in  section \r\n42D of the Federal Excise Act, 1990;] \r\n (25) “wholesale dealer” means a person who buys or  sells goods \r\nwholesale for the purpose of trade or manufacture, and \r\nincludes a broker or commiss ion agent who, in addition to \r\nmaking contracts for the  sale or purchase of goods for others, \r\nstocks such goods belongin g to others as an agent for the \r\npurpose of sale; and \r\n (26) “zero-rated” means duty of Federal excise levied and charged \r\nat the rate of zero per cent under section 5 of this act.  \r\n \r\n \r\n \r\n \r\n \r\n       \r\n \r\n                         \r\n1  The words “Federal Government” substituted by Finance Act, 2019. \r\n2  New clause 24A inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3  Earlier clause 24A re-numbered as clause 24B by Finance Supplementary (Amendment) Act, 2018 \r\nThe Federal Excise Act, 2005 \r\n \r\n12 \r\nCHAPTER II \r\nLEVY, COLLECTION AND PAYMENT OF DUTY \r\n3.  Duties specified in the First Schedule to be levied. —(1) \r\nSubject to the provisions of this Act and rules made there under, there shall \r\nbe levied and collected in such manner as may be prescribed duties of excise \r\non,— \r\n (a) goods produced or manufactured in Pakistan; \r\n (b) goods imported into Pakistan  1[, irrespective of their final \r\ndestination in territories of Pakistan];  \r\n (c) such goods as the 2[Federal Government] may, by notification \r\nin the official Gazette, specify, as are produced or \r\nmanufactured in the non -tariff areas and are brought to the \r\ntariff areas for sale or consumption therein; 3[***] \r\n  4[(d) services provided in Pakistan including the services originated \r\noutside but rendered in Pakistan; 5[and] \r\n     6[(e)   any item not covered in clause (a) to (d) above and specified \r\nin the First Schedule.] \r\nat the rate of 7[fifteen] per cent ad valorem except the goods and services \r\nspecified in the Firs t Schedule, which shall be charged to Federal excise \r\nduty as, and at the rates, set-forth therein. \r\n(2) Duty in respect of goods imported into Pakistan shall be \r\nlevied and collected in the same manner and at the same time as if it were \r\na duty of customs payable under the Customs Act, 1969 (IV of 1969), and \r\nthe provisions of the said Act including section 31A thereof shall apply. \r\n                         \r\n1  The expression inserted by Finance Act, 2017. \r\n2  Words “Federal Government” substituted by Finance Act, 2018. \r\n3      Word omitted by Finance Act, 2023 \r\n4   Inserted vide Finance Act, 2008. \r\n5  Word added by Finance Act, 2023 \r\n6  New clause added by Finance Act, 2023 \r\n7   Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, by notification in the official Gazette, in lieu \r\nof levying and collecting under sub -section (1) duties of excis e on goods \r\nand services, as the case may be, levy and collect duties,— \r\n \r\n (a) on the production capacity of plants, machinery, undertakings, \r\nestablishments or installations producing or manufacturing \r\nsuch goods; or \r\n (b) on fixed basis, as it may deem fit, o n any goods or class of \r\ngoods or on any services or class of services, payable by any \r\nestablishment or undertaking producing or manufacturing \r\nsuch goods or providing or rendering such services. \r\n 1[(3A) Subject to the provision of sub -section (3) of section 6 or any \r\nnotification issued there under, where excisable goods and services are \r\nsupplied to a person who has not obtained registration number, the Federal \r\nGovernment may, by notification in the official Gazette, charge, levy and \r\ncollect, on the excisable goods and services specified in that notification, a \r\nfurther duty at the rate of two percent of the value in addition to the rate \r\nspecified in sub-sections (1), (3), (4) and (5) of this section.] \r\n (4) Without prejudice to other provisions of this Act, the  \r\n2[Federal Government] may levy and collect duty on any class or classes of \r\ngoods or  services by notification in the official Gazette at such higher or \r\nlower rate or rates as may be specified in such notification. \r\n 3[(5) The liability to pay duty shall be— \r\n (a) in case of goods produced or manufactured in Pakistan, \r\nof the person manufacturing or producing such goods; \r\n           (b)   in case of goods imported into Pakistan, of the person \r\nimporting such goods; \r\n (c) in case of services provided or rendered in  Pakistan, of \r\nthe person providing or rendering such service  \r\n                         \r\n1 Sub-section (3A) inserted by Finance Act, 2013. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Sub-section (5) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n14 \r\n1[, provided where services are rendered by the person \r\nout of Pakistan, the recipient of such service in Pakistan \r\nshall be liable to pay duty; 2[omitted] \r\n           (d)  in case of goods produce d or manufactured in non -tariff \r\nareas and brought to tariff areas for sale or consumption \r\ntherein, of the person bringing or causing to bring such \r\ngoods to tariff areas 3[; and  \r\n(e)   in any other case, of the person including any middle  \r\nman as may be spec ified under the provisions of this \r\nAct.] \r\n 4[(5A) In respect of goods, specified in the Fourth Schedule, the \r\nminimum production for a month shall be determined on the basis of a \r\nsingle or more inputs as consumed in the production process as per \r\ncriterion specified in the Fourth Schedule and if minimum production so \r\ndetermined exceeds the actual supplies for the month, such minimum \r\nproduction shall be treated as quantity supplied during the month and the \r\nliability to pay duty shall be discharged accordingly.] \r\nExplanation.– Subject to sub -section (1), for the purpose of this section, \r\n“goods” means the goods specified in CHAPTERS 1 TO 97 and “services” \r\nmeans the services specified in CHAPTER 98 of the First Schedule to the \r\nCustoms Act, 1969 (IV of 1969). \r\n  5[3A***] \r\n 4. Filing of return and payment of duty etc.— 6[(1) 7[For every \r\nmonth, a registered person ] shall furnish not later than the due date a true \r\nand correct return in such manner and form as may be prescribed by the \r\nBoard by notification in the official Gazette.] \r\n                         \r\n1 Words etc. inserted by Finance Act, 2008. \r\n2     In clause (c), the word “and” occurring at the end is omitted by Finance Act,2025. \r\n3       In clause (d), for the full stop at the end, the expression “; and” is substituted and thereafter the new clause \r\n(e)added by Finance Act,2025. \r\n4 New sub-section (5A) inserted through Finance Act, 2019. \r\n5 Section 3A omitted by Finance Act, 2011 providing that in case of imports, this shall be deemed to have   \r\nbeen made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n15 \r\n 1[(2) Duty due for the dutiable supplies made or services rendered \r\nduring a month shall be deposited by the registered person in the \r\ndesignated branch of the bank 2[by the date as prescribed in this respect]: \r\nProvided that the Board may, by notif ication in the official Gazette, \r\nprescribe any other manner of depositing the duty.] \r\n3[(3)***]. \r\n 4(4) A registered person may, subject to approval of the 5[Commissioner \r\nInland Revenue] of Federal Excise having jurisdiction, file a revised return within \r\n6[one hundred and twenty] days of the filing of return under sub-section (1), to \r\ncorrect any omission or wrong declaration made therein 4[:] \r\n  7[Provided that the approval under this sub -section shall not \r\nbe required if revised return is filed within sixty da ys of filing of \r\nthe original return and either the duty payable as per the revised \r\nreturn is more than the amount paid or the refund claimed therein \r\nis less than the amount as claimed, under the return sought to be \r\nrevised.] \r\n (5) The Board may, by notification in the official Gazette, require \r\nany person or class of persons for any goods or class of goods to furnish \r\nsuch summary or details of particulars pertaining to imports, purchases, \r\nutilization, consumption, production, sales or disposal of such goods during \r\nany month or months in such format and manner as may be specified and \r\nprovisions of this subsection may be invoked mutatis mutandis in respect of \r\nservices. \r\n (6) The Board may by an order, specify the manner and procedure \r\nfor filing of return for the  purpose of this Act or rules made there under \r\n                         \r\n1 Substituted vide Finance Act, 2007.                                                    \r\n2 Expression substituted through Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006.                                                    \r\n5 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Ame ndment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n6 Amended vide Finance Act, 2008.                                                    \r\n7 For full stop a colon substituted and thereafter proviso inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n16 \r\nand for payment of duty by electronic means. The Board may specify the \r\nmanner and procedure for the submission, receipt and transmission of any \r\ninformation for the purpose of this Act or rules made there under  by \r\nelectronic means. \r\n (7) Every amount of duty due from any person on any other \r\naccount shall also be deposited on the prescribed 1[return] in the bank branch \r\ndesignated and in the same manner as aforesaid. \r\n 2[(8) The Board may, by rules made under this Act, prescribe a \r\ncomposite return.] \r\n 5.  Zero rate of duty and drawback of duty etc. —(1) \r\nNotwithstanding the provisions of section 3, the goods exported out of \r\nPakistan or such goods as may be, by a notification in the official Gazette, \r\nspecified by the Federal Government shall be charged to duty at the rate of \r\nzero per cent and adjustment of duty in terms of section 6 shall be admissible \r\non such goods. \r\n (2) The Board may, by notification in the official Gazette, grant \r\ndrawback of duty paid on any goods used in the manufacture of any goods \r\nmanufactured in and exported out of Pakistan, or shipped as provisions or \r\nstores for consumption on board a ship or aircraft proceeding to a \r\ndestination outside Pakistan, at such rate or rates and subject to such \r\nconditions and limitations as may be specified in the notification. \r\n 3[(3) Notwithstanding anything in sub -sections (1) and (2), the \r\nBoard may, by notification in the official Gazette, prohibit the payment of \r\ndrawback, refund or adjustment of duty upon the exportati on of goods or \r\nany specified goods or class of goods to any specified foreign port or \r\nterritory.] \r\n 6. Adjustment of duties of excise.— (1) For the purpose of \r\ndetermining net liability of duty in respect of any goods, the duty already  \r\npaid on  goods specified in the First Schedule and used directly as input \r\ngoods for the  manufacture or production of such goods shall be deducted \r\nfrom the amount of duty calculated on such goods. \r\n (2) Adjustment of duty of excise under sub -section (1) shall be \r\n                         \r\n1 Substituted for “challan” by Finance Act, 2007. \r\n2 Added vide Finance Act, 2008.                                                    \r\n3 Added vide Finance Act, 2007.                                                    \r\nThe Federal Excise Act, 2005 \r\n \r\n17 \r\nadmissible only if a person registered under this Act holds a valid proof to \r\nthe effect that he has paid the price of goods purchased by him including the \r\namount of duty and received the price of goods sold by him including the \r\namount of duty through banking channels including online payment whether \r\nthrough credit card or otherwise. \r\n 1[(2A) From the date to be notified by the Board, adjustment of duty \r\nof excise under sub -section (1) shall be admissible only if the \r\nsupplier of input goods and services has declared such supply  \r\nin his return and he has paid amount of tax due as indicated in \r\nhis return]. \r\n 2[(2AB) Notwithstanding anything contained in this Act or the rules \r\nmade thereunder, the Board may, by notification in the \r\nofficial Gazette, may impose restrictions on wastage o f \r\nmaterial on which input tax has been claimed in respect of the \r\ngoods or class of goods.] \r\n (3) Notwithstanding the provisions of sub -section (1), the Board \r\nmay, by a notification in the official Gazette, disallow or restrict whole or part \r\nof the amount of or otherwise regulate the adjustment of duty in respect of \r\nany goods or class of goods. \r\n \r\n 7.  Application of the provisions of the Sales Tax Act, 1990.— \r\n 3[(1)] In case of goods specified in the Second Schedule or such \r\nservices as may be  specified by the Board through a notification in the \r\nofficial Gazette 4[the duty shall be payable in sales tax mode, whereby],— \r\n (a) a registered person manufacturing or producing such goods or \r\nproviding or rendering such services shall be entitled to deduct \r\ninput tax paid during the tax period from the amount of duty of \r\nexcise due from him on such goods or services in respect of that \r\ntax period; \r\n (b) a registered person shall be entitled to deduct the amount of duty \r\nof excise paid or payable by him on such goods or services as are \r\n                         \r\n1 New sub-section added through Finance Act, 2016. \r\n2    New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhim in respect of that tax period; \r\n (c) a registered person supplying such goods or providing or \r\nrendering such services shall be entitled to deduct duty of excise \r\npaid or payable on such goods or services as are acquired by him \r\nduring the tax period from the amount of duty of excise due from \r\nhim on such goods manufactured or produced or services as are \r\nprovided or rendered by him during that period; and  \r\n (d) a person shall be entitled to deduct duty of excise paid or payable, \r\non such goods or services as are acquired by him during a month, \r\nfrom the amount of duty of excise due from him on such goods \r\nmanufactured or produced or services as are provided or rendered \r\nby him, during that month. Such services as a re provided or \r\nrendered by him, during that month. \r\nExplanation.— For the purposes of this section, the expressions \r\n“input tax”, “output tax” and “tax period” shall have the same meanings as \r\nare assigned to them in the Sales Tax Act, 1990 1[*** ]. \r\n 2[(2) The 3[Board, with the approval of the Federal Minister -in-\r\ncharge,] may, by notification in the official Gazette, declare that any of the \r\nprovisions of the Sales Tax Act,1990, relating to the levy of and \r\nexemption from sales tax, regi stration, book keeping and invoicing \r\nrequirements, returns, offences  and penalties, appeals and recovery of \r\narrears shall, with  such modifications and alterations as it may consider  \r\nnecessary or desirable to adapt them to the circumstances, be  applicable in \r\nregard to like matters in respect of the duty leviable under this Act.] \r\n 4[8. Default surcharge.—If a person does not pay the duty due or  \r\nany part thereof within the prescribed time or receives a refund of duty or \r\ndrawback or makes an adjustment which is not admissible to him, he shall, \r\nin addition to the duty due, pay default surcharge at the rate of 5[twelve \r\npercent per annum or KIBOR plus three percent per annum, whichever is \r\nhigher], of the duty due, refund of duty or drawback. \r\nExplanation.—For the purpose of this section,– \r\n                         \r\n1  Omitted vide Finance Act, 2007.                                                   \r\n2 Inserted vide Finance Act, 2008.                                                    \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4  Inserted vide Finance Act, 2008. \r\n5  Words substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n19 \r\n (a) the period of default shall be reckoned from the date following \r\nthe due date on which the duty was payable to the preceding day on which \r\nthe duty is actually paid; and  \r\n (b) in case of inadmissible adjustment or refund of duty or \r\ndrawback, the period of default shall be reckoned from the date of such \r\nadjustment or as the case may be, refund of duty or drawback is received.]                        \r\n 9. Liability for payment of duty in the case of private \r\ncompanies or business ente rprises or in case of sale of business \r\nownership.—(1) Notwithstanding anything contained in any other  law for \r\nthe time being in force, where any private company or business enterprise is \r\nclosed or discontinued or otherwise ceases to exist and any amount of duty \r\nchargeable on the company or business enterprise, whether before, or in the \r\ncourse of, or after its liquidation  cannot be recovered from the company or \r\nbusiness enterprise, every person who  was a owner of, or partner in, or \r\ndirector of, the company or business enterprise shall, jointly and severally \r\nwith such persons, be liable for the payment of such duty. \r\n (2) In the case of sale or transfer of ownership of a business or \r\npart thereof involving any charge of duty to another person as an ongoing \r\nconcern, the chargeable duty shall be paid by the person to whom such sale \r\nis made or  ownership is transferred provided that if any amount of duty \r\npayable by such person remains unpaid, such unpaid amount of duty shall \r\nbe the first charge on  the assets of the business and shall be payable by the \r\ntransferee of business: \r\nProvided that no business enterprise or a part thereof shall be sold \r\nor transferred unless the outstanding duty is paid and a no objection \r\ncertificate in this behalf from the 1[Commissioner] concerned is obtained. \r\n (3) In case of termination of a business or part thereof involving \r\nany outstanding charge of duty, a person terminating such business or part \r\nthereof shall be required to account for and pay the outstanding charge of \r\nduty as if no such termination has taken place. \r\n 10. Applicable value and rate of duty. — The value and the rate \r\nof duty applicable to any goods or services shall be the value, retail price, \r\ntariff value and the rate of duty in force,–. \r\n (a) in the case of goods, on the date on which the goods are \r\n                         \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. \r\nThe Federal Excise Act, 2005 \r\n \r\n20 \r\n1[supplies] for export or for home consumption; \r\n (b) in the case of services, on the date on which the services are \r\nprovided or rendered; and \r\n (c) in the case of goods produced or manufactured outside the areas \r\nto which this Act has been applied and brought to such areas for \r\nsale or consumption therein, the date on which the goods are \r\nbrought to those areas. \r\n 11. Collection of excess duty etc. – Every person who for any \r\nreason whatever has collected or collects any duty, which is not payable as \r\nduty or which is in excess of the duty actually payable and the incidence of \r\nwhich has been passed on to the consumer, shall pay the amount so \r\ncollected to the Federal Government and all the provisions of this Act or \r\nrules made there under shall apply for the recovery of such amount and \r\nclaim for refund of any such amount paid or recovered shall not be \r\nadmissible on any ground whatever. \r\n 12. Determination of value for the purposes of duty. – 2[(1) \r\nWhere any goods are liable to duty under this Act a t a rate  dependent on \r\ntheir value, duty shall be assessed and paid on the  basis of value as \r\ndetermined in accordance with sub -section (46)of section 2 of the Sales \r\nTax Act, 1990, excluding the amount of duty payable thereon. ] \r\n (2) Where any services are l iable to duty under this Act at a rate \r\ndependent on the charges therefore, the duty shall be paid on total amount \r\nof charges for the services including the ancillary facilities or utilities, if \r\nany, irrespective whether such services have been rendered or provided on \r\npayment of charge or free of charge or on any concessional basis. \r\n (3) Where any goods are chargeable to duty at the import stage, \r\nduty will be assessed and paid on the value determined in accordance with \r\nsection 25 of the Customs Act, 1969 (IV of 1969), including customs duties \r\npayable thereon. \r\n (4) Where any goods are chargeable to a duty on the basis of retail \r\nprice, duty thereon shall be paid on the retail price fixed by the manufacturer, \r\ninclusive of all 3[duties,] charges and taxes, other than sales tax levied and \r\n                         \r\n1 Substituted for “cleared” by Finance Act, 2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety of such goods should be sold to the general body of \r\nconsumers or, if more than one such price is so fixed for the same brand or \r\nvariety, the highest of such price and such retail price shall, unless otherwise \r\ndirected by the Board, be legibly, prominently and indelibly indicated on each \r\ngood, packet, container, package, cover or label of such goods: \r\nProvided that where so and as specified by the Board, any goods or \r\nclass of goods liable to duty on local production as percentage of retail \r\nprice, the provisions of this sub-section shall mutatis mutandis apply in case \r\nsuch goods are imported from abroad 1[:] \r\n2[Provided further that the Board  may through a general order \r\nspecify zones or areas only for the purpose of determination of highest \r\nretail price for any brand or variety of goods.] \r\n (5) The Board may fix the minimum price of any goods or class \r\nof goods, for the purpose of levying and co llecting of duty and duty on \r\nsuch goods shall be paid accordingly. \r\n 3[Provided that, where the price at which the goods or class of \r\ngoods are sold, is higher than the price fixed by the Board, the duty shall, \r\nunless otherwise directed by the Board, be levi ed and collected at such \r\nhigher price.] \r\n 13. Registration.— (1) Any person engaged in the production  or \r\nmanufacture of goods or providing or rendering services liable to duty of \r\nexcise under this Act shall, unless otherwise specified, be required to obtain \r\nregistration in the prescribed manner regardless of his annual turnover or \r\nvolume of sales of such goods or services. \r\n (2) Where a person who is already registered under the Sales Tax \r\nAct, 1990, shall not be required to take separate registration for exci se \r\npurpose and his sales tax registration shall be deemed to be a registration for \r\nthe purpose of this Act: \r\nProvided that provisions of the Sales Tax Act, 1990, including those \r\nrelating to exemption threshold shall not apply where a person obtains or is \r\nliable to obtain registration for the purposes of this Act but does not have or is \r\n                         \r\n1 Colon substituted vide Finance Act, 2014. \r\n2 Proviso inserted vide Finance Act, 2014. \r\n3 Added vide Finance Act, 2006.                                                  \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r\n 14. Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of duty, etc.—(1) Where any person has not levied or paid any duty \r\nor has short levied or short paid such duty or where any amount of duty has \r\nbeen refunded erroneously, such person shall be serviced with notice \r\nrequiring him to show cause for payment of such duty provided that such \r\nnotice shall be issued within 1[five] years from the relevant date. \r\n (2) The 2[officer of Inland Revenue] , empowered in this behalf, \r\nshall after considering the objections of the person served with a notice to \r\nshow cause under sub-section (1), determine the amount of duty payable by \r\nhim and such person shall pay the amount so determined along with default \r\nsurcharge and penalty as specified by such officer under the provisions of this \r\nAct 3[:] \r\n4[Provided that an order under this section shall be made within one \r\nhundred and twenty days of issuance of show cause notice or within such \r\nextended period as the Commissioner may, for reasons to be recorded in \r\nwriting, fix, provided that such extended period shall in no case exceed sixty \r\ndays: \r\nProvided further that any period during w hich the proceedings are \r\nadjourned on account of a stay order or Alternative Dispute Resolution \r\nproceedings or the time taken through adjournment by the petitioner not \r\nexceeding thirty days shall be excluded from the computation of the \r\nperiods specified in the first proviso.] \r\n (3) Where any amount of duty levied and penalty imposed or any \r\nother amount payable under this Act is due from any person, such amount or \r\nsum shall be recovered in such manner as is prescribed under this Act or \r\nrules made there under.  \r\n5[(4) The provision of sub-section (2) shall mutatis mutandis apply \r\n                         \r\n1 Substituted for three by Finance Act, 2011. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Par t I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dat ed October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n3 Substituted for full stop by Finance Act, 2011. \r\n4 Proviso inserted by Finance Act, 2011. \r\n5    New sub-section (4) inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n23 \r\nregarding assistance in collection and recovery of duties in pursuance of a \r\nrequest from a foreign jurisdiction under a tax treaty, a multilateral \r\nconvention, and inter -governmental agreement or similar agreement or \r\nmechanism as the case may be.] \r\n \r\n (4) Notwithstanding anything contained under any other law for the \r\ntime being in force, where any business or activity involving liability to \r\ncharge, levy and pay duty under this Act is sold, discontinued or liquidated, \r\nthe amount of unpaid or recoverable duty shall be the first charge on the \r\nassets of the business. \r\nExplanation.—For the purpose of this section,  1[refund includes \r\ndrawback of duty and]  the expression “relevant date” means the dat e on \r\nwhich the payment of duty was due under sub -section (3) and in case \r\nwhere any amount of duty has been erroneously refunded, the date of its \r\nrefund. \r\n \r\n 2[14A. Short paid amounts recoverable. –Notwithstanding the \r\nprovisions of this Act or the rules made there under , here a registered \r\nperson pays the amount of duty less than the duty due  as indicated in his \r\nreturn, the short paid amount of duty along with default surcharge shall be \r\nrecovered from such person by stopping removal of  any goods from his \r\nbusiness premises and through attachment of his  business bank accounts \r\nwithout prejudice to any other action under this  Act or the rules made \r\nthere under: \r\nProvided that no penalty under this Act or rules made there under \r\nshall be imposed unless a show cause notice is given to such person.] \r\n 3[14B. Assessment giving effect to an order. –. (1) Except where \r\nsub-section (2) applies, where, in consequence of, or to give effect to, any \r\nfinding or direction in any order made under Chapter -V by the \r\nCommissioner (Appeals),  Appellate Tribunal, High Court, or Supreme \r\nCourt, the Commissioner or an officer of Inland Revenue empowered in \r\nthis behalf, shall issue the order within one year from the end of the \r\nfinancial year in which the order of the Commissioner (Appeals), \r\nAppellate Tribunal, High Court or Supreme Court, as the case may be, \r\n                         \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3     New section 14B inserted by Finance Act, 2018.  \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made under Chapter V by the Appellate \r\nTribunal, High Court, or Supreme Court, an order of assessment is \r\nremanded wholly or partly, and the Commissioner or Commissioner \r\n(Appeals) or the Officer of Inland Revenue, as the case may be, is directed \r\nto pass a new order of assessment, the Commissioner or Commissioner \r\n(Appeals) or Officer of Inland Revenue, as the case m ay be, shall pass the \r\nnew order within one year from the end of the financial year in which the \r\nCommissioner or Commissioner (Appeals) or Officer of Inland Revenue, \r\nas the case may be, is served with the order: \r\nProvided that limitation under this sub -section shall not apply if an \r\nappeal or reference has been preferred against the order passed by \r\nAppellate Tribunal or a High Court.] \r\n \r\n1[14C. Power of tax authorities to modify orders, etc. –. (1) \r\nWhere a question of law has been decided by a High Court or the \r\nAppellate Tribunal in the case of a registered person, on or after first day \r\nof July 2005, the Commissioner or an officer of Inland Revenue may, \r\nnotwithstanding that he has preferred an appeal against the decision of the \r\nHigh Court or made an application fo r reference against the order of the \r\nAppellate Tribunal, as the case may be, follow the said decision in the \r\ncase of the said taxpayer in so far as it applies to said question of law \r\narising in any assessment pending before the Commissioner or an officer \r\nof Inland Revenue, until the decision of the High Court or of the Appellate \r\nTribunal is reversed or modified.  \r\n(2)  In case the decision of High Court or the Appellate \r\nTribunal, referred to in sub -section (1), is reversed or modified, the \r\nCommissioner or an  officer of Inland Revenue may, notwithstanding the \r\nexpiry of period of limitation prescribed for making any assessment or \r\norder, within a period of one year from the date of receipt of decision, \r\nmodify the assessment or order in which the said decision wa s applied so \r\nthat it conforms to the final decision.] \r\n15. Application of the Customs Act, 1969 (IV of 1969) to \r\nFederal excise duties.—The Federal Government may, by notification in \r\nthe official Gazette, declare that any or all of the provisions of the Customs \r\n                         \r\n1 New section 14C inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n25 \r\nAct, 1969 (IV of 1969), shall, with such modifications and alterations it \r\nmay specify, consider necessary or desirable to adapt them to the \r\ncircumstances, be applicable in regard to like matters in respect of the duties \r\nlevied by sections 3 and 8. \r\n 16. Exemptions.—(1) All goods imported, produced or \r\nmanufactured in Pakistan and services provided or rendered except such \r\ngoods and services as are specified in the First Schedule shall be exempt \r\nfrom whole of excise duties 1[levied under section 3]: \r\n Provided that goods and services specified in the Third Schedule \r\nshall be exempt from duty subject to such conditions and restrictions, if any, \r\nspecified therein and no adjustment in terms of section 6 shall be admissible \r\nin respect of goods exempt from duty of excise whether conditionally or \r\notherwise. \r\n \r\n 2[(2) The Federal Government may, whenever circumstances exist \r\nto take immediate action for the purposes of national security, natural \r\ndisaster, national food security in emergency situations and \r\nimplementation of bilateral and multilateral agreements, by notification in \r\nthe official Gazette, exempt subject to such conditions as may be specified \r\ntherein, any goods or class of goods or any services or class of services \r\nfrom the whole or any part of the duty leviable under this Act.] \r\n3[(3)  * * *] \r\n (4) Notwithstanding the provisions of 4[sub-section (2) ], the \r\nFederal Government or the Board may, by a notification in the official \r\nGazette, for reasons to be recorded, exempt any person or class of persons \r\nfrom payment of the whole or part of the default surcharge imposed under \r\nsection 8 5[and penalties] subject to the such conditions or limitations as \r\nmay be specified in such notification. \r\n 6[(5) The 7[Board] shall place before the National Assembly all \r\nnotifications issued under this section in a financial year. \r\n                         \r\n1 Added vide Finance Act, 2007. \r\n2 Sub-section (2) substituted by Finance Act, 2019. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015  \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notification issued under sub -section (2) after 1 st July, \r\n2015, shall, if not earlier rescinded, stand rescinded on the expiry of the \r\nfinancial year in which it was issued 1[: \r\nProvided that all such not ifications, except those earlier rescinded, \r\nshall be deemed to have been in force with effect from the 1 st July, 2016 \r\nand shall continue to be in force till the 30 th June, 2018, if not earlier \r\nrescinded: \r\nProvided further that all notifications issued on or  after the first \r\nday of July, 2016 and placed before the National Assembly as required \r\nunder sub-section (5) shall continue to be in force till thirtieth day of June, \r\n2018, if not earlier rescinded by the Federal Government or the National \r\nAssembly.] \r\n 17. Records.—(1) Every person registered for the purposes of  this \r\nAct shall maintain and keep for a period of 2[six] years  3[or till such \r\nfurther period the final decision in any proceedings including proceedings \r\nfor assessment, appeal, revision, reference, pe tition and any, proceedings \r\nbefore an Alternative Dispute Resolution Committee is finalized]  at his \r\nbusiness premises or registered office in English or Urdu language the \r\nfollowing records of excisable goods purchased, manufactured and cleared \r\n(including those cleared without payment of excise duty) by him or by his \r\nagent acting on his behalf in such form and manner as would permit ready \r\nascertainment of his liability of duty, namely:— \r\n (a) records of clearances and sales made indicating the \r\ndescription, quantity and value of goods, name and address of \r\nthe person to whom sales were made and the amount of the \r\nduty charged; \r\n                         \r\n1 Provisos added by Finance Act, 2017 \r\n2 Substituted for “Five” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n3 Words and commas inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amend ment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed o n 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n27 \r\n (b) records of goods purchased showing the description, quantity and \r\nvalue of goods, name, address and registration number of the \r\nsupplier and the amount of the duty, if any, on purchases; \r\n (c) records of goods cleared and sold without payment of duty; \r\n (d) records of invoices, bills, accounts,  agreements, contracts, \r\norders and other allied business matters; \r\n 1[(da) record relating to gate passes, inward or outward, and \r\ntransport receipts;] \r\n (e) records of production, stocks and inventory; \r\n (f) records of imports and exports; and \r\n (g) such other records as may be specified by the Board. \r\n (2) For any person or class of persons registered under this Act, or \r\nfor any goods or class of goods the Board may specify or prescribe,— \r\n (a) to keep any other records for the purposes of this Act; \r\n (b) to use such electronic fiscal cash registers as may be approved \r\nby the Board; and \r\n (c) the procedure or software for electronic maintenance of records \r\nand filing of statements, documents or information by any \r\nperson or class of persons. \r\n (3) Provisions of sub -sections (1) and (2) shall apply mutatis \r\nmutandis on services provided or rendered by a person registered under this \r\nAct. \r\n 18. Invoices.—(1) A person registered under this Act shall issue \r\nfor each transaction a serially numbered invoice at the time of clearance or \r\nsale of goods, including goods chargeable to duty at the rate of zero per cent, \r\nor providing  or rendering services containing the following particulars, \r\nnamely:– \r\n                         \r\n1 Clause (da) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n28 \r\n a. name, address and registration number of the seller; \r\n b. name, address and registration number of the buyer; \r\n c. date of issue of the invoice; \r\n d. description and quantity of goods or  as the case may be, \r\ndescription of services; \r\n e. value exclusive of excise duty; \r\n f. amount of excise duty; and \r\n g. value inclusive of excise duty. \r\n (2) Notwithstanding sub-section (1), where a registered person is \r\nalso engaged in making supplies taxable under the Sales Tax Act, 1990, \r\nsuch person shall not be required to issue a separate invoice for excise \r\npurposes and the amount of excise duty and other related information may \r\nin such cases be mentioned on the invoice issued for sales tax purposes. \r\n (3) The Board may, by notification in the official Gazette, specify \r\nsuch modified invoices for different persons or classes of persons as it may \r\ndeem necessary. \r\n (4) The Board may, by notification in the official Gazette, specify \r\ngoods in respect of which a cop y of the invoice shall be carried or \r\naccompanied with the conveyance during their transportation or movement \r\nin such manner and subject to such conditions as may be specified in this \r\nbehalf either in such notification or otherwise. \r\n 1[(5) The Board may, by notification in the official Gazette, specify \r\nthe goods or services in respect of which sales invoice shall be issued \r\nelectronically and prescribe the manner and procedure therein.] \r\n \r\n \r\n                         \r\n1  Added vide Finance Act, 2006 \r\nThe Federal Excise Act, 2005 \r\n \r\n29 \r\nCHAPTER III \r\nOFFENCES AND PENALTIES \r\n 19. Offences, penalties, fines and al lied matters. —(1)  Any \r\nperson who fails to file or files an incorrect return within the period specified \r\nin sub-section (1) of section 4 or fails to make payment or makes short \r\npayment of duty on any  account, shall pay a penalty of  1[five thousand \r\nrupees in case of non -filing of return  and ten thousand rupees or five per \r\ncent of the du ty involved whichever is higher  in case of short payment of \r\nduty due] in addition to the amount due from him and without prejudice to \r\nother liabilities which may be determined against him or action which may \r\nbe taken against him under this Act and rules made there under ;  \r\n2[Provided that where a person files the return within  fifteen days \r\nafter the due date he shall pay a penalty of one  hundred rupees for each \r\nday of default”; and] \r\n (2) Any person who,–– \r\n (a) makes, orally or in writing, or signs any declaration, \r\ncertificate or other document required by this Act or rules \r\nmade there under or by any Federal Excise officer to do so, \r\nwhich is untrue or incorrect in any particular  or which is \r\nincomplete by omitting any material particular there \r\nfrom; \r\n (b) counterfeits or falsifies, or uses, when counterfeited or \r\nfalsified, any document which is or may be required \r\nunder this Act or rules made there under or any document \r\nused in the transaction of any business or matter relevant \r\nto this Act or rules made there under; 3[omitted] \r\n (c) fails or refuses to give or produce to the 4[officer of \r\n                         \r\n1 Substituted vide Finance Act, 2008. \r\n2  Added vide Finance Act, 2008. \r\n3  The word “and” omitted by Finance Act, 2019. \r\n4  Substituted for “Federal Excise Officer”  by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 23 to 53. Th is Ordinance was presented in the Parliament but lapsed on 5 June 2010 as \r\nParliament did not approve it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n30 \r\nInland Revenue]  any information or document required \r\nto be given or produced under this Act or rules made there \r\nunder; 1[and] \r\n 2[(d) a person who sells cigarettes in retail at a price lower \r\nthan the retail price plus the amount of sales tax as \r\nprinted thereon,] \r\nshall be guilty of an offence and for every such offence shall be liable to fine \r\nwhich may extend to twenty thousand rupees and in case of offence under \r\nclause (b), the fine may extend to one hundred thousand rupees and he shall \r\nbe punishable with imprisonment for a term which may extend to five years \r\nor with both. \r\n (3) Any person who,— \r\n (a) illegally removes, stores, keeps, or withdraws or in any way \r\nassists or is concerned in the illegal removal or withdrawal of \r\nany goods in the manner other than the manner prescribed \r\nunder this Act or rules made there under; \r\n (b) is in any way concerned in conveying, removing, depositing or \r\ndealing with any goods with intent to defraud the Government \r\nof any duty of excise due thereon, or to violate any of the \r\nprovisions of this Act or rules made there under;  \r\n (c) is in any way concerned in any fraudulent evasion or attempt at \r\nfraudulent evasion of any duty of excise; \r\n (d) claims, takes or avails adjustment of duty not admissible \r\nunder this Act or the rules made there under; 3[***] \r\n (e) is in any way concerned in the manufacture of any dutiable \r\ngoods in contraven tion of the provisions of this Act or rules \r\nmade there under; 4[and] \r\n                         \r\n1 The word “and” inserted by Finance Act, 2019. \r\n2  New clause (d) inserted through Finance Act, 2019. \r\n3    Word and omitted by Finance Act, 2024. \r\n4    Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant and machinery is rupees fifty \r\nmillion and above, installs such plant and machinery, \r\ncommences production or removes such plant and machinery \r\nwithout prior permission of the Commissioner; \r\nshall be guilty of an offence and for each such offence, shall be liable to fine \r\nwhich may extend to fifty thousand rupees or five times of the duty involved, \r\nwhichever is higher and to punishment with imprisonment which  may \r\nextend to five years or both. \r\n (4) Any person who, without the approval of the 2[Commissioner], \r\ndirectly or otherwise destroys, damages, erases or otherwise manipulates \r\ndata stored in or used in connection with a computer or otherwise uses a \r\ncomputer, the purpose or effect of which is to reduce, avoid or evade any \r\nliability to duty of excise which would otherwise have been imposed by this \r\nAct, or to defeat any provisions of this Act or rules made there under shall be \r\nguilty of an offence and shall be liable to fine which may extend to seventy \r\nfive thousand rupees or ten times of the duty involved, whichever is higher \r\nand to punishment with imprisonment which may extend to five years or \r\nboth. \r\n(5) If any person obtains, attempts to obtain or abets in obtainin g, \r\nor does anything whereby there might be obtained by another person, any \r\namount by way of refund or drawback of any duty in respect of any goods  \r\n3[or services] not lawfully payable or allowable in respect thereof or which \r\nis greater than the amount so payable or allowable, he shall be guilty of an \r\noffence and shall be liable to fine which may extend to one hundred \r\nthousand rupees or five times of duty involved, whichever is higher and to \r\npunishment with imprisonment which may extend to five years or both. \r\n(6) Any person who obstructs any 4[officer of Inland Revenue] or \r\n                         \r\n1    New clause (f) inserted by Finance Act, 2024. \r\n2  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not appr ove it. \r\nOriginally this amendment was made through Finance (Amendmen t) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\ndated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3  Words inserted by Finance Act, 2008. \r\n4 Substituted for “Federal Excise Officer” by Finan ce Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 23 to 53. This Ordina nce was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not \r\napprove it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII  \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n32 \r\nother public servant or any person acting in his aid or assistance, or duly \r\nemployed for the prevention of offences under this Act or rules made there \r\nunder in the execution of his duty or in the due seizing of any goods liable to \r\nseizure under this Act or rules made there under, shall be guilty of an offence \r\nand for each such offence, shall be liable to fine which may extend to fifty \r\nthousand rupees or five times of duty involved, whichever is higher and to \r\npunishment which may extend to three years or both. \r\n(7) Where an offence under this Act or rules made there under has \r\nbeen committed by a company, firm, or other body of persons, any person \r\nwho at the time of the commission of the offence was a di rector, manager, \r\nor other similar officer or a partner of the company, firm, or other body of \r\npersons or was purporting to act in that capacity shall be deemed to be \r\nguilty of that offence unless he proves that the offence was committed \r\nwithout his consent or connivance and that he exercised all such diligence to \r\nprevent the commission of the offence as he ought to have exercised, \r\nhaving regard to the nature of his functions in that capacity and to all the \r\ncircumstances. \r\n(8) Unless otherwise legally proved, whe re any person is liable \r\nunder this Act to any penalty or punishment for any act, omission, neglect or \r\ndefault, he shall be liable to the same punishment, penalty or forfeiture for \r\nevery such act, omission, neglect or default of any agent or employee. \r\n(9) Where any goods are chargeable to duty on the basis of retail \r\nprice under this Act and the retail price is not indicated on the goods  1[and \r\nin case of cigarettes, retail price, health warning and name of the \r\nmanufacturer is not mentioned ] in the manner specified therein or in the \r\nrules made there under, the duty shall be charged at the rate of 500 per cent \r\nad valorem in case of cigarettes, and 40 per cent ad valorem in case of \r\ngoods other than cigarettes: \r\n \r\nProvided that in cases where a registered person doe s not intend to \r\nprint   retail price for any genuine reasons, he may voluntarily pay duty on the \r\nsaid higher rates as applicable to him and declare his duty payments in the \r\nreturn accordingly and other provisions of this section shall not apply in such \r\ncases. \r\n \r\n                         \r\n1  Added vide Finance Act, 2009. \r\nThe Federal Excise Act, 2005 \r\n \r\n33 \r\n(10) 1[Where any person is engaged in the manufacture or \r\nproduction of cigarettes 2[or un-manufactured tobacco] in the manner contrary \r\nto this Act or the rules made thereunder or otherwise evades duty of excise on \r\ncigarettes 3[or un-manufactured tobacco] or is engaged in the manufacture or \r\nproduction of counterfeited cigarettes or tax stamps, banderoles, stickers, labels \r\nor barcodes, or is engaged in the manufacturing or production of cigarettes \r\npacks without affixing, or affixing counterfeited, tax stamps,  banderoles, \r\nstickers, labels or barcodes, the machinery, equipments, instruments or devices \r\nused in such manufacture or production shall, after outright confiscation, be \r\ndestroyed in such manner as may be approved by the Commissioner and such \r\nperson shall not be entitled to any claim on any ground whatsoever, or be \r\notherwise not entitled to any compensation in respect of such machinery or \r\nequipments, instruments or devices and such confiscation or destruction shall \r\nbe without prejudice to any other penal action which may be taken under the \r\nlaw against the person or in respect of the cigarettes  1[or un-manufactured \r\ntobacco], tax stamps, stickers, labels, barcodes or vehicles involved in or \r\notherwise linked or connected with the case.] \r\n \r\n 4[(10A) If any retailer is found selling cigarettes packs without affixing, \r\nor affixing counterfeited, tax stamps, banderoles, stickers, labels or barcodes, \r\nnotwithstanding any other provision of this Act, the retail outlet of such person \r\nshall be liable to be sealed in the manner as may be prescribed.] \r\n(11) Any goods in respect of which any of the provisions of this \r\nAct or rules made or notifications issued there under has been contravened \r\nshall be liable to confiscation along with the conveyance, if any, in which \r\nsuch goods are laden or have been or being carried and all confiscations in \r\nthis regard shall vest with the Federal Government. \r\n(12) Any person who attempts to commit any offence punishable \r\nunder this Act, or abets the commission of the offence, shall be liable to the \r\npunishment provided for the offence. \r\n(13) 5[Any person who contravenes any provision of this Act or \r\nrules made thereunder for which no penalty has specifically been provided \r\n                         \r\n1  Sub-section (10) substituted by Finance Act, 2017 \r\n2  Words inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3  Words inserted by Finance Supplementary (Amendment) Act, 2018 \r\n4 New sub-section (10A) inserted through Finance Act, 2024. \r\n5 New sub-section (13) inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n34 \r\nin this section shall be liable to pay a penalty of five thousand rupees or \r\nthree percent of the amount of duty involved, whichever is higher]. \r\n \r\n 1[19A. ***] \r\n 20. Appointment of Special Judges for trial of offences. – (1) \r\nThe Federal Government may, by notification in the official Gazette, \r\nappoint as many Special Judges as it may consider necessary, and, where it \r\nappoints more than  one Special Judge, shall specify in the notification the \r\nterritorial limits within which each one of them shall exercise jurisdiction. \r\n(2)  A Special Judge shall be a person who is or has been or is \r\nqualified to be a Sessions Judge. \r\n 21. Trial of offences by Special Judge. — (1) On the appointment \r\nof a Special Judge for any area, an offence punishable under this Act shall be \r\ntried exclusively by the Special Judge and all cases pending in any other  \r\ncourt in such area immediate ly before such appointment shall stand \r\ntransferred to such Special Judge. \r\n (2) The provisions of the Code of Criminal Procedure, 1898 (Act \r\nV of 1898), except those of Chapter XXXVIII of that Code, shall apply to \r\nthe proceedings of the court of a Special Judge and, for the purposes of the \r\nsaid provisions, the court of a Special Judge shall be deemed to be a Court of \r\nSession trying cases, and a person conducting prosecution before the court \r\nof a Special Judge shall be deemed to be a Public Prosecutor. \r\n (3) For the purposes of sub -section (2), the Code of Criminal \r\nProcedure, 1898 (Act V of 1898), shall have effect as if an offence \r\npunishable   under this Act were one of the offences referred to in sub -\r\nsection (1) of section 337 of the Code. \r\n (4) A Special Judge shall take cognizance of, and have jurisdiction \r\nto try an offence tribal under sub -section (1) only upon a complaint in \r\nwriting made by such 2[officer of Inland Revenue] as may be authorized by \r\n                         \r\n1 Section 19A omitted through Finance Act, 2022. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010  w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pa kistan \r\nExtraordinary Part I at pages 23 to 53. This Ordinance was pres ented in the Parliament but lapsed on 5 June 2010 as Parliament did not \r\napprove it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of \r\n2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n35 \r\nthe Board in this behalf, by a general or special order in writing. \r\n (5) The provisions of Chapter XX of the Code of Criminal \r\nProcedure, 1898 (Act V of 1898), shall apply to trial of cases under this Act \r\nin so far as they are not inconsistent with the provisions of this Act. \r\n (6) The Federal Government may, by order  in writing, direct the \r\ntransfer, at any stage of the trial, of any case from the court of one Special \r\nJudge to the court of another Special Judge for disposal, whenever it \r\nappears to the Federal Government that such transfer will promote the ends \r\nof justice or tend to the general convenience of parties or witnesses. \r\n \r\n (7) In respect of a case transferred to a Special Judge by virtue of \r\nsub-section (1) or under sub-section (6), such Judge shall not, by reason of \r\nthe said transfer, be bound to recall and reh ear any witness who has given \r\nevidence in the case before the transfer and may act on the evidence already \r\nrecorded by or produced before the court which tried the case before the \r\ntransfer. \r\n 1[21A. Appeal against the order of Special Judge.– An appeal against \r\nthe order of a special Judge in respect of the trial of offence s hall lie to the \r\nrespective High Court of the Province within thirty days of the passing of the \r\norder and it shall be heard as an appeal under the Code of Criminal Procedure \r\n1898 (Act V of 1898) by a single judge of High Court.] \r\n 22. Power to arrest and prosecute. – (1) Any 2[officer of Inland \r\nRevenue] authorized by the Board in this behalf who has reason to believe \r\nthat any person has committed an offence under this Act may arrest such \r\nperson after obtaining permission in writing from the 3[Commissioner] \r\n                         \r\n1  Section 21A inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n2  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, \r\n2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not a pprove it. Originally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n3  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 2 3 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n36 \r\nconcerned: \r\nProvided that the 1[officer of Inland Revenue]  shall immediately \r\nintimate the fact of the arrest of a person to the Special Judge who may \r\ndirect such Officer to produce that perso n at such time and place and on \r\nsuch date as the Special Judge considers expedient and such Officer shall act \r\naccordingly. \r\n (2) Notwithstanding anything contained in proviso to sub -section \r\n(1), any person arrested under this Act shall be produced before the Special \r\nJudge or, if there is no Special Judge within a reasonable distance, to the \r\nnearest Judicial Magistrate, within twenty -four hours of such arrest, \r\nexcluding the time necessary for the journey from the place of arrest to the \r\nCourt of the Special Judge or, as the case may be, of such Magistrate. \r\n (3) When any person is produced under sub-section (2) before the \r\nSpecial Judge, he may, on the request of such person, after perusing the \r\nrecord, if any, and after giving the prosecution an opportunity of be ing \r\nheard, admit him to bail on his executing a bond, with or without sureties, or \r\nrefuse to admit him to bail and direct his detention at such place as he \r\ndeems fit: \r\nProvided that nothing herein contained shall preclude the Special \r\nJudge from canceling the bail of any such person at a subsequent stage if, \r\nfor any reason, he considers such cancellation necessary, but before passing \r\nsuch order he shall afford such person an opportunity of being heard, unless \r\nfor reasons to be recorded  he considers that the a ffording of such \r\nopportunity shall defeat the purposes of this Act. \r\n (4) When such person is produced under sub -section (2) before a \r\nJudicial Magistrate, such Magistrate may, after authorizing his detention in \r\nsuch custody, at such place and for such perio d as he considers necessary \r\nor proper for facilitating his earliest production before the Special Judge, \r\ndirect his production before the Special Judge on a date and time to be fixed \r\nby him or direct such person to be forthwith taken to, and produced before, \r\nthe Special Judge and he shall be so taken. \r\n (5) Nothing in sub -section (3) or sub -section (4) shall preclude \r\n                                                             \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n37 \r\nthe Special Judge or the Magistrate from remanding any such person to the \r\ncustody of the 1[officer of Inland Revenue]  holding inquiry against t hat \r\nperson if such Officer makes a request in writing, to that effect and the \r\nSpecial Judge or the Judicial Magistrate, after perusing the record, if any, \r\nand hearing such person, is of the opinion that for the completion of inquiry \r\nor investigation it is necessary to make such an order, provided that in no \r\ncase the period of such custody shall exceed fourteen days. \r\n   \r\n (6) When any person is arrested under this Act, the 1[officer of \r\nInland Revenue] shall record the fact of arrest and other relevant particulars \r\nin the register mentioned in sub-section (10) and shall immediately proceed \r\nto inquire into the charge against such person and if he completes the \r\ninquiry within twenty-four hours of his arrest, excluding the time necessary \r\nfor journey as aforesaid, h e may, after producing such person before the \r\nSpecial Judge or the nearest Judicial Magistrate make a request for his \r\nfurther detention in his custody. \r\n \r\n (7) While holding an inquiry under sub-section (6), the 1[officer of \r\nInland Revenue]  shall exercise th e same powers as are exercisable by an \r\nofficer in charge of a police-station under the Code of Criminal Procedure, \r\n1898 (Act V of 1898), but such Officer shall exercise such powers subject \r\nto the foregoing provisions of this section while holding an inquir y under \r\nthis Act. \r\n \r\n (8) If a 1[officer of Inland Revenue], after holding an inquiry, is of \r\nthe opinion that there is no sufficient evidence or reasonable grounds to \r\nproceed against a person he shall make a report to this effect to the \r\n2[Commissioner]  and with his approval may release him on his executing a \r\nbond with or without sureties and shall direct such person to appear, as and \r\n                         \r\n1 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as O rdinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendm ent was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2  Substituted for “Collector” by Finance Act, 2010 w .e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n38 \r\nwhen required, before the Special Judge and may make a report to the \r\nSpecial Judge for the discharge of such person and shall make a full report \r\nof the case of his immediate superior. \r\n  \r\n (9) The Special Judge to whom a report has been made under \r\nsubsection (8) may, after the perusal of record of the inquiry and hearing \r\nthe prosecution, agree with such report and discharge the accused or, if he is \r\nof the opinion that there is sufficient ground for proceeding against such \r\nperson, proceed with his trial and direct the prosecution to produce evidence. \r\n \r\n (10) The 1[officer of Inland Revenue]  empowered to hold inquiry \r\nunder this section shall maintain a register to be called \"Register of Arrests \r\nand Detention\" in the prescribed form in which he shall enter the name and \r\nother particulars of every person arrested under this Act, together with the \r\ntime and date of arrest, the details of the information received, the details of \r\nthings, goods or documents, recovered from his custody, the name of the \r\nwitnesses and the explanation, if any, given by him and the manner in which \r\nthe inquiry has been conducted from day to day, and such register or \r\nauthenticated copies of its aforesaid entries shall be produced before the \r\nSpecial Judge whenever such Officer is so directed by him. \r\n (11) After completing the inquiry, the 1[officer of Inland Revenue]  \r\nshall, as early as possible, submit to the Special J udge a complaint in the \r\nsame form and manner, in which the officer in charge of a police -station \r\nsubmits a report before a court. \r\n (12) Any Magistrate of the first class may record any statement or \r\nconfession during inquiry under this Act, in accordance wi th the \r\nprovisions of section 164 of the Code of Criminal Procedure, 1898 (Act V of \r\n1898). \r\n (13) Without prejudice to the foregoing provisions of this section, \r\nthe 2[Board, with the approval of the Federal Minister -in-charge,] may, by \r\n                         \r\n1  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amend ment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2  The words “Federal Government” substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n39 \r\nnotification in the of ficial Gazette, authorize any other officer working \r\nunder the Board to exercise the powers and perform the functions of a \r\n1[officer of Inland Revenue] under this section, subject to such conditions, if \r\nany, that it may deem fit to impose. \r\n (14) Notwithstanding any provision of this Act, where any person \r\nhas committed an offence liable to penalty or punishment under this Act, the \r\n1[Commissioner] may, either before or after the initiation of any proceedings \r\nfor the recovery of duty or prosecution of such pers on, compound the \r\noffence if he pays the amount of duty along with such default surcharge \r\nand penalty as is determined under the provisions of this Act. \r\n 23. Power to summon persons to give evidence and produce \r\ndocuments in inquiries. – (1) Any 2[officer of Inland Revenue]  duly \r\nempowered by the Board in this behalf shall have power to summon any \r\nperson whose attendance he considers necessary either to give evidence or \r\nto produce a document or any other thing or information in any inquiry \r\nwhich such officer is making for any of the purposes of this Act. \r\n (2) All persons so summoned shall be bound to attend, either  in \r\nperson or by an authorized agent, as such Officer may direct, and all \r\npersons so summoned shall be bound to state the truth upon any subject \r\nrespecting which they are examined or make statements and to produce such \r\ndocuments and other things as may be required: \r\nProvided that the exemptions under sections 132 and 133 of the \r\nCode of Civil Procedure (V of 1908) shall be applicable to requisitions for \r\nattendance under this section. \r\n (3) Every such inquiry as aforesaid shall be deemed to be a \r\n                         \r\n1  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n \r\n2  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this am endment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n40 \r\n\"judicial proceeding\" within the meaning of section 193 and section 228 of \r\nthe Pakistan Penal Code (XLV of 1860). \r\n 24. Officers required to assist 1[officer of Inlan d Revenue] .– \r\nAll officers of Police and Customs, sales tax, the civil armed forces and all \r\nofficers of Government engaged in the collection of land -revenue, and all \r\nvillage officers shall assist the 1[officer of Inland Revenue] in the execution \r\nof this Act as and when required by such Officers. \r\nThe Federal Excise Act, 2005 \r\n \r\n41 \r\nCHAPTER IV  \r\n \r\nSEARCHES, ARRESTS AND SEIZURES \r\n \r\n 25. Searches and arrests how to be made. – All searches or \r\narrests made under this Act or any rules made there under and all arrests \r\nmade under this Act shall be carried out in accordance with the relevant \r\nprovisions of the Code of Criminal Procedure, 1898 (V of 1898). \r\n 26. Power to seize. – 1[(1) The   counterfeited cigarettes or \r\nbeverages whi ch have been manufactured or produced unlawfully and \r\nother dutiable goods on which duty of excise h as not been paid in the \r\nmanner as required under this Act and the rules made thereunder 2[or such \r\ngoods without affixing or affixing counterfeit tax stamps, bar codes, \r\nbanderoles, stickers, labels or bar codes, as required under section 4 5A of \r\nthis Act], shall be liable to seizure along with the conveyance, which has \r\nbeen used for the movement, carriage or transportation of such goods. \r\n (2) For the purpose of this section, ‘conveyance’ shall include all \r\nof its fixtures, fittings and accessories etc.] \r\n 27. Confiscation 3[of goods subject to federal excise duty].– (1) \r\nThe cigarettes 1[or beverages] seized for the reasons of counterfeiting 4[or \r\nsuch goods without affixing or affixing counterfeited tax stamps, \r\nbanderoles, stickers, labels or b arcodes, as required under section 45A of \r\nthis Act] shall be liable to outright confiscation and shall be  destroyed in \r\nthe manner prescribed in sub-section (10) of section 19. \r\n (2) In case of 5[dutiable goods ] seized on account of evasion of \r\nduty, the owne r shall be given an option to pay penalties and fines as \r\nprovided under section 19 and meet other obligations as provided under \r\nother relevant provisions of the Act and rules made there under, for release \r\n                         \r\n1 Sub-section (1) substituted by Finance Act, 2020. \r\n2 In section 26, in sub-section (1), after the word “thereunder”, the expression “or such goods without affixing \r\nor affixing counterfeit tax stamps, bar codes, banderoles, stickers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n3 Marginal note expression substituted by Finance Act, 2020. \r\n4 In section 2 7, in sub -section (1), after the word “counterfeiting”, the expression “or such goods without \r\naffixing or affixing counterfeit ed tax stamps,  banderoles, stick ers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n5 Expression substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n42 \r\nof such 3[dutiable goods ] in lieu of confiscation provided that if such \r\nrelease is not claimed or availed, no reduction or abatement in respect of \r\namounts of duty, penalties and fine shall be admissible in case such \r\n3[dutiable goods] are auctioned. \r\n (3) In case confiscated cigarettes 1[ , un-manufactured tobacco] are \r\nrendered unfit for human consumption or become otherwise unfit for sale, \r\nthe 1[Commissioner] may allow destruction of such cigarettes 1[ , un-\r\nmanufactured tobacco] in such manner as he may deem appropriate. \r\n 2[(4)  Without prejudice to the foregoing provisions of this section, the \r\nBoard in case of goods subject to monitoring under section 45A of this Act and \r\ncounterfeited goods, may authorize any officer of Revenue department not below \r\nthe rank of Naib Tehsildar or Excise and Taxation Officer not below the rank of \r\nBPS-16 to exercise the powers and perform the functions of the Officer of Inland \r\nRevenue under section 26 and sub-section (1) of section 27, by notification in the \r\nofficial Gazette subject to such conditions, if any, it may deem fit to be imposed.] \r\n 28. Power to release seized conveyance. – (1) Where  any \r\nconveyance is seized which is liable to confiscation, the adjudicating \r\nauthority may, subject to such conditions as may be prescribed, order its \r\nrelease pending adjudication of the case and on furnishing a guarantee by the \r\nowner of the seized  conveyance, from a scheduled bank valid for at least \r\none year equal to the value of such conveyance. \r\n (2) In respect of cases pending before the Special Judge, release of \r\nconveyance under sub -section (1) shall not be allowed without prior \r\npermission of the Special Judge. \r\n                         \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliam ent did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2     Sub-section (4) inserted by Finance Act, 2025.    \r\nThe Federal Excise Act, 2005 \r\n \r\n43 \r\nCHAPTER V \r\nPOWERS, ADJUDICATION AND APPEALS \r\n 29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner Inland Revenue; \r\n(b) Commissioner Inland Revenue; \r\n(c) Commissioner Inland Revenue (Appeals); \r\n(d) Additional Commissioner Inland Revenue; \r\n(e) Deputy Commissioner Inland Revenue;  \r\n2[(ea) District Taxation Officer Inland Revenue]; \r\n(f) Assistant Commissioner Inland Revenue; \r\n2[(fa) Assistant Director Audit Inland Revenue]; \r\n(g) Inland Revenue Officer; \r\n(h) Superintendent Inland Revenue; \r\n(i) Inspector Inland Revenue; \r\n(j) Inland revenue Audit Officer; and \r\n(k) Officer of Inland Revenue with any other designation.] \r\n  \r\n 3[(1A) The Chief Commissioner Inland Revenue and Commissioner \r\nInland Revenue (Appeals) shall be subordinate to the Board and \r\nCommissioner Inland Revenue shall be subordinate to the Chief \r\nCommissioner Inland Revenue. \r\n \r\n                         \r\n1 Sub-section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2  Clauses (ea) & (fa) added by Finance Act, 2017 \r\n3 Section (1A), (1B) and (1C) inserted by Finance Act , 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance wa s \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Ga zette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n44 \r\n 1[(1AA) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as \r\nthe Board may direct. \r\n \r\n 4(1AB) The Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as \r\nthe Chief Commissioner, to whom they are sub-ordinate, may direct.] \r\n \r\n (1B) Additional Commissioner Inland Revenue, Depu ty \r\nCommissioner Inland Revenue 2[, District Taxation Officer Inland \r\nRevenue], Assistant Commissioners Inland Revenue Officers 3[, Assistant \r\nDirector Audit Inland Revenue], Inspector Inland Revenue and Officers of \r\nInland Revenue with any other designation s hall be subordinate to the \r\nCommissioner Inland Revenue and shall perform their functions in respect of \r\nsuch persons or classes of persons or such areas as the Commissioners, to \r\nwhom they are subordinate, may direct. \r\n \r\n (1C) Deputy Commissioners Inland Reven ue 1[, District Taxation \r\nOfficer Inland Revenue] , A ssistant Commissioners Inland Revenue 1[, \r\nAssistant Director Audit Inland Revenue], Inland R evenue Officers, \r\nSuperintendents Inland Revenue, Inland Revenue Audit Officers, Inspectors \r\nInland Revenue, and Officers of Inland Revenue with any other designation \r\nshall be subordinate top the Additional Commissioner Inland Revenue.] \r\n (2) Notwithstanding the other designations of the officers of \r\nFederal Excise used in this Act or the rules made there under: \r\n (a) the Directorate General (Intelligence & Investigation) 4[Inland \r\nRevenue] shall consist of a Director General and as many \r\nDirectors, Additional Directors, Deputy Directors and Assistant \r\nDirectors and other officers with any other designation as the \r\nBoard may appoint by notification in the official Gazette; \r\n \r\n 5[(aa) The Board may, by notification in the official Gazette,– \r\n                         \r\n1  Sub-sections (1AA) & (1AB) added by Finance Act, 2017 \r\n2  The expression inserted by Finance Act, 2017 \r\n3  The expressions inserted by Finance Act, 2017 \r\n4  Substituted vide Finance Act, 2007. \r\n5  New clause “aa” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n45 \r\n (i) specify the functions and jurisdiction of the Directorate \r\nGeneral and its officers; and \r\n(ii) confer the powers of authorities specified i n 1[sub-\r\nsection (1) of section 29] upon the Directorate General \r\nand its officers]; \r\n (b) the Directorate General 2[***] Internal Audit shall consist of a \r\nDirector General and as many Directors, Additional Directors, \r\nDeputy Directors and Assistant Directors and other officers \r\nwith any other designation as the Board may appoint by \r\nnotification in the official Gazette; 3[***] \r\n (c) the 4[Inland Revenue Services Academy]  shall consist of a \r\nDirector General and as many Directors, Additional Directors, \r\nDeputy Directors and Assistant Directors and other officers with \r\nany other designation as the Board may appoint by notification \r\nin the official Gazette5[; 6[***] \r\n           7[(d)  the Directorate General of Digital Initiatives shall consist of a \r\nDirector General and as many Directors, Additional Directors, \r\nDeputy Directors and Assistant Directors and such other \r\nofficers as the Board may, by notification in the official \r\nGazette, appoint 8[: and]  \r\n   9[(e) the Directorate -General of law shall consist of a Director \r\nGeneral and as many Directors, Additional Directors, Deputy \r\nDirectors, Assistant Directors, Law Officers and such other \r\nofficers as the Board may, by notification in the official \r\nGazette, appoint and the Board shall, specify therein functions, \r\njurisdiction and powers of each such officer of the Directorate-\r\nGeneral of law.] \r\n                         \r\n1  Words substituted by Finance Supplementary (Second Amendment) Act, 2019 \r\n2  Omitted vide Finance Act, 2007. \r\n3 Word omitted by Finance Act, 2023  \r\n4 Words substituted by Finance Act, 2022. \r\n5 For full stop semi colon substituted and word “and” added by Finance Act, 2023 \r\n6 Word “and” omitted by Tax Laws (Amendment) Act, 2024. \r\n7 New clause added by Finance Act, 2023 \r\n8 For the full stop, a colon and the word \"and\" substituted by Tax Laws (Amendment) Act, 2024. \r\n9  New clause (e) added by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n46 \r\n \r\n (3) 1[The Board or the Chief Commissioner with the approval of \r\nthe Board, may], empower by name or designation,— \r\n \r\n (a) any 2[Additional Commissioner Inland Revenue]  or 3[Deputy \r\nCommissioner Inland Revenue] to exercise any of the powers of \r\na 4[Commissioner Inland Revenue]; \r\n (b) any 4[Deputy Commissioner Inland Revenue] or 5[Assistant \r\nCommissioner Inland Revenue] to exercise any of the powers \r\nof an 6[Additional Commissioner Inland Revenue]; \r\n (c) any 7[Assistant Commissioner Inland Revenue]  to exercise any \r\n                         \r\n1 Words substituted by Finance Act, 2010. \r\n2  Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette  of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\n3  Substituted for “Deputy Collector” by Finance  Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinanc e was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in th e Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\n4  Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III o f \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made throu gh Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n5  Substituted for “Assistant Collector of Federal Excise” by Finance A ct, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 june 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n6  Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Financ e (Amendment) Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\n7  Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\nThe Federal Excise Act, 2005 \r\n \r\n47 \r\nof the powers of a 1[Deputy Commissioner Inland Revenue]; \r\nand \r\n (d) any other 2[officer of Inland Revenue] to exercise any of the \r\npowers of a 3[Commissioner Inland Revenue] , 1[Additional \r\nCommissioner Inland Revenue] , 3[Deputy Commissioner \r\nInland Revenue] or 2[Assistant Commissioner Inland Revenue]; \r\nunder this Act and the rules made there under. \r\n 4[ 4 *** ] \r\n (5) The officer to whom any powers of any senior officer are \r\ndelegated under this section shall not further delegate such powers. \r\n  5[29A. Tax Fraud Investigation Wing Inland Revenue.– (1) \r\nThere shall be established a wing to be known as Tax Fraud Investigation \r\nWing Inland Revenue.  \r\n  (2) The functions of the tax fraud Investigation Wing Inla nd \r\n                                                             \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette o f Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n1  Substituted for “Deputy Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Finance (Amendment)  Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\n2  Substituted for “Officer of Inland Revenue” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n3  Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, publ ished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 20 09, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4  Sub-section (4) omitted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n5    New section inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n48 \r\nRevenue shall be to detect, analyze, investigate, combat and prevent tax \r\nfraud.  \r\n  (3) The tax fraud Investigation Wing Inland Revenue shall \r\ncomprise Fraud Intelligence and Analysis Unit, Fraud Investigation Unit, \r\nLegal Unit, Accountants Unit, Digital F orensic and Scene of Crime Unit, \r\nAdministrative Unit or any other Unit as may be notified by the Board by \r\nnotification in the official Gazette.  \r\n  (4) The tax fraud Investigation Wing Inland Revenue shall \r\nconsist of a Chief Investigator and as many followi ng officers, as may be \r\nnotified by the Board, namely:–  \r\n  (a) Senior Investigators, Investigators, Junior Investigators or \r\nany other officer of Inland Revenue with any other designation;  \r\n  (b) a Senior Forensic Analyst and as many Forensic Analysts \r\nand Junior Forensic Analysts; and  \r\n  (c) a Senior Data Analyst and as many Data Analysts and \r\nJunior Data Analysts.  \r\n  (5) The Board may, by notification in the official Gazette,-  \r\n  (a) specify the functions and jurisdiction of the Tax Fraud \r\nInvestigation Wing Inland Revenue and its Units and officers; and  \r\n  (b) confer the powers of authorities specified in section 29 \r\nupon the Tax Fraud Investigation Wing Inland Revenue and its officers \r\nunder clause (a) of sub-section 4.  \r\n  (6) Nothing contained in this section shall prevent the \r\nauthorities appointed under section 29 or any other authority or officer \r\nconferred with the powers and functions of authorities appointed under \r\nsection 29 from conducting investigation and prosecution under Chapter III \r\nof the Act.] \r\n 30. Use of powers of subordinate officer. — (1) An officer \r\nappointed under this Act shall exercise such powers and discharge such duties \r\nas are conferred or imposed on him under this Act an d he shall also be \r\ncompetent to exercise all powers and discharge all dut ies or functions \r\nThe Federal Excise Act, 2005 \r\n \r\n49 \r\nconferred or imposed upon any officer subordinate to him. \r\n (2) Notwithstanding anything contained in this Act or the rules \r\nmade there under, the Board may, by general or special order, impose such \r\nlimitations or conditions on the exercise of such powers and discharge of \r\nsuch duties by any 1[officer of Inland Revenue]as it deems fit. \r\n 2[  31***] \r\n 32. Option to pay fine in lieu of confiscation of conveyance. – \r\nWherever confiscation is adjudged under this Act or the rules made there \r\nunder, the officer adjudging it may give the owner of the conveyance an \r\noption to pay in lieu of confiscation such fine as the officer thinks fit. \r\n 33. Appeals to 3[Commissioner] (Appeals).— 4[(1)] Any person \r\nother than 5[an SOE or] Federal Excise officer aggrieved b y any decision \r\nor order 6[ ] passed under this Act or  the rules made  thereunder by a \r\n1[officer of Inland Revenue up to the rank of 7[Additional Commissioner \r\nInland Revenue] , other than a decision or order or notice given  or action \r\n                         \r\n1  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette o f Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2  Section (31) omitted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2 010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. O riginally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3  Substituted for “Collector” b y Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n4  Numbered vide Finance Act, 2006. \r\n5 Expression “an SOE or” inserted by Finance Act, 2025. \r\n6    Expression omitted by Finance Act, 2025. \r\n7  Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ord inance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n50 \r\ntaken for recovery of the arrears of duty under this Act or rules made there \r\nunder may within thirty days of receipt of such decision or order prefer \r\nappeal there from to the 3[Commissioner] (Appeals). \r\n 1[(1A) where in a particular case, the Commissioner (Appeals) is of \r\nthe opinio n that the recovery of tax levied under this Act, shall cause \r\nundue hardship to the taxpayer, he, after affording opportunity of being \r\nheard to the Commissioner or officer of Inland Revenue against whose \r\norder appeal has been made, may stay the recovery of such tax for a period \r\nnot exceeding thirty days in aggregate.] \r\n \r\n 2[(1B) An appeal under sub-section (1) shall– \r\n(a) be in the prescribed form; \r\n(b) be verified in the prescribed manner;  \r\n(c) state precisely the grounds upon which the appeal is \r\nmade; \r\n(d) be accompanied by the prescribed fee specified in \r\nsub-section (1C); and  \r\n(e) be filed with the Commissioner (Appeals) within \r\nthe time set out in sub-section (1). \r\n (1C) The prescribed fee shall be– \r\n(a) in the case of an appeal against an assessment– \r\n(i) where the appellant is a company, \r\nfive thousand rupees; or \r\n(ii) where the appellant is not a \r\ncompany, two thousand and five hundred \r\nrupees; and  \r\n(b) in any other case– \r\n(i) where appellant is a company, five \r\nthousand rupees; or \r\n   (ii) where the appellant is not a \r\ncompany, one thousand rupees.] \r\n \r\n 3[(2) The 4[Commissioner] (Appeals) may, after giving both parties \r\n                         \r\n1  Sub section (1A) inserted vid Finance Act, 2013. \r\n2    New sub-sections (1B) and (1C) inserted by Finance Act, 2020. \r\n3  Added vide Finance Act, 2006. \r\n4  Substituted for “Collector” by F inance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nThe Federal Excise Act, 2005 \r\n \r\n51 \r\nto the appeal an opportunity of being heard, pass such order as he thinks \r\nfit, confirming, varying, altering, setting aside or annulling the decision or \r\norder appealed against 1[:] \r\n2[Provided that such order shall  be passed not later than  [one \r\nhundred and twenty] days from  the date of filing of appeal or within such \r\nextended period, not exceeding  3[sixty] days, as the 2[Commissioner] \r\n(Appeals) may, for reasons to be recorded in writing, extend.] \r\n 4[Provided further that any period during which the proceeding are \r\nadjourned on account of stay order or Alternative Dispute Resolution \r\nproceedings or the time taken through adjournment by the petitioner not \r\nexceeding thirty days shall be excluded for the computation of these \r\nperiod.] \r\n (3) In deciding an appeal, the 2[Commissioner]  (Appeals) may \r\nmake such further inquiry as may be necessary provided that he shall not \r\nremand the case for de novo consideration.] \r\n 5[(4) The Commissioner (Appeals) shall not admit any \r\ndocumentary material or evidence which was not produced before the \r\nOfficer Inland Revenue unless the Commissioner (Appeals) is satisfied \r\nthat the appellant was prevented by sufficient cause from producing su ch \r\nmaterial or evidence before the Officer Inland Revenue.] \r\n 6[(5) Registered person shall have an option to directly file an \r\nappeal before Appellate Tribunal Inland Revenue without availing right of \r\nappeal under this section.] \r\n 7[33A. Omitted \r\n \r\n                                                             \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n1  Full stop substituted vide Finance Act, 2007. \r\n2  Inserted vide Finance Act, 2007. \r\n3  Substituted vide Finance Act, 2009. \r\n4  Added vide Finance Act, 2009. \r\n5     New sub-section (4) inserted by Finance Act, 2020. \r\n6     Sub-section (5) inserted by Finance Act, 2025. \r\n7     Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1)  Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\nthe Commissioner Inland Revenue under section 35 or an order passed by \r\nan Officer of Inland Revenue where sub -section (5) of section 33 applies \r\nor the Commissioner (Appeals) under this Act or the rules made \r\nthereunder may, within thirty days of the receipt of such order, prefer an \r\nappeal to the Appellate Tribunal: \r\n  Provided that where sub -section (11) of section 134A of the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001) shall apply, an SOE may \r\nprefer an appeal under this sub-section.] \r\n 3[(2)***] \r\n 4[(3) The Appellate Tribunal may admit, hear and dispose of the \r\nappeal as per procedure laid down in sections 131 and 132 of the Income \r\nTax Ordinance, 2001 (XLIX of 2001), and rules made thereunder.] \r\n 5[34A. Reference to the High Court.— 6[(1)  Within sixty days of \r\nthe order of the Appellate Tribunal, the aggrieved person or the \r\nCommissioner may make a reference in the prescribed form along with a \r\nstatement of the case and complete record of the Appellate Tribunal to the \r\nHigh Court, stating any question of law arising out of such order.] \r\n  (2) Provisions of section 133 of the Income Tax Ordinance, \r\n2001 (XLIX of 2001) and rules made thereunder relating  to a reference to \r\nthe High Court shall, mutatis mut andis, apply to references to the High \r\nCourt under this Act.] \r\n       7[34AB. Saving.– The period of limitation provided in sub-section (1) \r\nof section 34 and sub -section (1) of section 34A shall continue t o apply \r\nwhere any decision of the Commissioner (Appeals) or the Appellate \r\nTribunal is received prior to the date of commencement of the Tax Laws \r\n(Amendment) Act, 2024 (V of 2024).] \r\n                         \r\n1    Words “and Reference to High Court” omitted by Finance Act, 2011. \r\n2    Sub-section (1) of section 34 substituted by Finance Act, 2025. \r\n3  Sub-section (2) omitted by Finance Act, 2010. \r\n4 New sub-section (3) inserted by Finance Act, 2020. \r\n5  Section 34A substituted by Tax Laws (Amendment) Act, 2024. \r\n6 Sub-section (1) of section 34A substituted by Finance Act, 2025. \r\n7 New section 34AB inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n53 \r\n \r\n 35. Powers of Board or 1[Commissioner] to pass certain \r\norders.– (1) The Board or the 2[Commissioner] within his jurisdiction, may \r\nsuo moto  2[, or otherwise ] call for and examine  the records of any \r\nproceedings under this Act for the purpose of satisfying itself or, as the case \r\nmay be, himself as to the legality or propriety of any decision or order passed \r\nby a subordinate officer and may pass such order as it or he may think fit. \r\n (2) No order confiscating goods of greater value or enhancing any \r\nfine, or imposing or enhancing any penalty, or requiring payment of any duty \r\nnot levied or short-levied shall be passed under sub -section (1) unless the \r\nperson affected thereby has been given an opportunity of showing cause \r\nagainst it and of being heard in person or through a counsel or other person \r\nduly authorized by him. \r\n (3) No record of any proceedings relating to any decision or order \r\npassed by any 3[officer of Inland Revenue]  shall be called for or examined \r\nunder subsection (1) after the expiry of two years from the date of such \r\ndecision or order. \r\n 4[Explanation.– For the purpose of sections 35, 45 and 46 and for \r\nremoval of doubt, it is declared that the powers of the Board, Commissioner \r\nor officer of Inland Revenue under these sections are independent of the \r\npowers of the Board under section 42B and nothing contained in section 42B \r\nrestrict the powers of the Board, Commissioner or officer of Inland Revenue \r\nunder these sections or to conduct audit under these sections.] \r\n                         \r\n1  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, pro mulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2  Comma and words inserted by Finance Act, 2015. \r\n3  Substituted for “Federal Excise Officer” by Finance Act, 2010  w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was pres ented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4  Explanation inserted by Finance Act, 2013. It aims at nullifying judgments of higher courts, see under \r\nsection 42B. \r\nThe Federal Excise Act, 2005 \r\n \r\n54 \r\n 36. Power to rectify mistakes in orders. – The Federal \r\nGovernment, the Board or any 1[officer of Inland Revenue]  may rectify any \r\nmistake which is apparent from the record in any order passed by it or him \r\nunder any of the provisions of this Act or the rules made there under, on its \r\nor his own motion or on an application  made by a person affected by the \r\norder within three years of the passing of such order provided that no such \r\nrectification which has the  effect of enhancing any  penalty or fine or \r\nrequiring the payment of a greater amount of duty shall be made unless the \r\nperson affected by the proposed rectification has be en given an  \r\nopportunity of being heard. \r\n 37. Deposit, pending appeal, of duty demanded or penalty \r\nlevied.– \r\n (1) Where in any appeal, the decision or order appealed against \r\nrelates to any duty demanded or penalty imposed under this Act, the \r\nperson desirous of appealing against such decision or order shall, pending \r\nthe appeal, deposit the duty demanded or the penalty imposed provided that \r\nthe Appellate Tribunal or 2[Commissioner] (Appeals) may in any particular \r\ncase dispense with such deposit subject to such conditions as it may deem fit \r\nto impose so as to safeguard the interest of revenue. \r\n (2) The order for such dispensation under sub-section (1) shall cease \r\nto have effect on the expiration of a period of six months following the date \r\non which order for dispensation was passed or until the order of dispensation \r\nis withdrawn earlier or the case is finally decided earlier by the Appellate \r\nTribunal or 1[Commissioner] (Appeals). \r\n (3) Notwithstanding sub -sections (1) and (2), the Appellate \r\nTribunal or 1[Commissioner] (Appeals) may direct that, pending decision \r\n                         \r\n1  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010 . The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliam ent but lapsed on 5 June 2010 as Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraord inary \r\nPart I at pages 229 to 259 \r\n2  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulga ted as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n55 \r\non the appeal, the duty demanded or penalty imposed, alongwith the default \r\nsurcharge payable under this Act, be paid by the appellant in suitable \r\ninstallments spread over a period not exceeding six months from the date of \r\nsuch direction: \r\nProvided that where a person has, at the time of filing appeal, \r\ndeposited fifteen per cent of the liability covered under the decision or \r\norder appealed against, he shall not be required to separately seek stay \r\nagainst recovery and stay in such a case shall commence from the date of \r\npayment of such fifteen per cent amount and shall remain valid till the \r\nexpiry of a period of six months or till the decision of the appeal, whichever \r\nis earlier unless the case is decided in his fa vour and the amount so paid is \r\nclaimed to have become due for refund 1[:] \r\n \r\n1[Provided further that the Commissioner Inland Revenue or any \r\nofficer of Inland Revenue subordinate to him shall not issue notice under \r\nthis section or recovery rules made under th e Federal Excise Rules, 2005 \r\nfor recovery of any tax due from a taxpayer if the said taxpayer has filed \r\nan appeal under section 33 in respect of the order under which the tax \r\nsought to be recovered has become payable and the appeal has not been \r\ndecided by the Commissioner (Appeals), subject to the condition that \r\n2[ten] per cent of the said amount of tax due has been paid by the \r\ntaxpayer.] \r\n \r\n3[38. Alternative dispute resolution. - (1) Notwithstanding any \r\nother provision of this Act, or the rules made thereunde r, an aggrieved \r\nperson in connection with any dispute pertaining to- \r\n \r\n(a) the liability of tax of' fifty million -rupees or above against the \r\naggrieved person or admissibility of refund, as the case may \r\nbe;  \r\n(b) the extent of waiver of default surcharge and penalty; or  \r\n(c) any other specific relief required to resolve the dispute,  \r\n \r\nmay apply, except where criminal proceedings have been initiated, to the \r\nBoard for the appointment of a committee for the resolution of any \r\n                         \r\n1  Colon & new proviso added by Finance Act, 2017 \r\n2  Words “ten” substituted by Finance Act, 2018. \r\n3    Section 38 substituted by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n56 \r\nhardship or dispute mentioned in detail in the application:  \r\n \r\nProvided that where the aggrieved person is a state -owned \r\nenterprise (SOE), the li mit of tax liability of fifty million rupees or above \r\nmentioned in clause (a) of sub -section (1) shall not apply and it shall be \r\nmandatory for such aggrieved SOE  to apply to the Board for the \r\nappointment of a committee for the resolution of any dispute under this \r\nsection:  \r\n \r\nProvided further that no suit, prosecution, or other legal \r\nproceedings shall lie against the SOE in relation to the dispute resolved \r\nunder this section.  \r\n \r\nExplanation.- State-owned enterprise shall have the same meaning \r\nas assigned thereto in the State -Owned Enterprises (Governance and \r\nOperations) Act, 2023 (VII of 2023).  \r\n \r\n(2) Provisions of section 134A of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) and rules made thereunder relating to alternative dispute \r\nresolution shall, mutatis mutandis, apply to a pplications for alternative \r\ndispute resolution under this Act.] \r\n \r\n 39. Exclusion of time taken for copy. – In computing the period \r\nof limitation specified for an appeal or application under this Chapter, the \r\nday on which the order complained was served, and if the party preferring \r\nthe appeal or making the application was not furnished with a copy of the \r\norder when the notice of the order was served upon him, the time requisite \r\nfor obtaining a copy of such order shall be excluded. \r\n \r\nCHAPTER VI  \r\n \r\nSUPPLEMENTAL PROVISIONS \r\n 40. Power of Board to make rules. – (1) The Board may make \r\nrules to carry into effect the purposes of any or all the provisions of this Act \r\nincluding charging fee for processing of returns, claims and other \r\ndocuments and for preparation of copies thereof. \r\n (2) In making rules under this section, the Board may provide that \r\nThe Federal Excise Act, 2005 \r\n \r\n57 \r\nany person committing a breach of any rule shall, without prejudice to any \r\nother action that may be taken against him under this Act, be liable to such \r\npenalty as may be prescribed under the rules and that any article in respect of \r\nwhich any such breach is committed shall be confiscated or destroyed. \r\n (3) The Board may, i n respect of cigarettes, make rules or issue \r\ninstructions for the purpose of affixing duty stamps and banderoles and any \r\ninstructions issued in this behalf shall have the force of rules issued under this \r\nAct. \r\n           1[(4)   All rules made under sub -section (1) or any other provisions \r\nof this Act, shall be collected, arranged and published along with general \r\norders and departmental instructions and rulings, if any, at appropriate \r\nintervals and sold to the public at reasonable price or may be placed \r\nregularly on the official website maintained by the Board.] \r\n 41. Bar of suit and limitation of suit and other legal \r\nproceedings.– (1) No suit shall be brought in any civil court to set aside or \r\nmodify any order passed, or any assessment, levy or collection of any duty, \r\nunder this Act. \r\n (2) No suit prosecution or other legal proceeding shall lie against \r\nthe Federal Government or against any officer of the Government in respect \r\nof any order passed in good faith or any act in good faith done or ordered \r\nto be done under this Act. \r\n (3) Notwithstanding anything in any other law for the time being \r\nin force, no investigation or inquiry shall be undertaken or initiated by any \r\ngovernmental agency against any officer or official for anything done in his \r\nofficial capacity under this Act, rules, instructions or direction made or issued \r\nthere under without the prior approval of the Board. \r\n 42. Observance of Board's orders, directions and instructions.– \r\nAll officers and persons employed in the execution of this Act and the rules \r\nmade there under  shall observe and follow the orders, directions and \r\ninstructions of the Board provided that no such order, direction or \r\ninstruction shall be given by the Board so as to interfere with the discretion \r\nof an officer in deciding the issues o r matters brought before him for \r\n                         \r\n1 New sub-section added by Finance Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n58 \r\nadjudication under this Act or rules made there under. \r\n 1[42A. Reference to authorities .– Any reference to Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, \r\nSuperintendent and an officer of federal exc ise, wherever occurring, in \r\nthis Act and the rules Notifications, clarifications, general orders or orders \r\nmade or issued there under, shall be construed as reference to \r\nCommissioner Inland Revenue,  Additional Commissioner Inland \r\nRevenue, Deputy Commissioner Inland Revenue, Assistant Commissioner \r\nInland Revenue, Superintendent Inland Revenue and an officer of inland \r\nRevenue, respectively. \r\n 2[42B. Selection for audit by the Board.– (1) The Board may select \r\npersons or classes of persons for audit of records and documents through \r\ncomputer ballot which may be random or parametric as the Board may \r\ndeem fit. \r\n 3[(1A) Notwithstanding anything contained in this Act or any other \r\nlaw, for the time being in force, the Board shall keep the parameters \r\nconfidential.] \r\n (2) Audit of such persons selected under sub -section (1) shall be \r\nconducted as per procedure given in section 46 and all the provisions of \r\nAct shall apply accordingly. \r\n (3) For the removal of doubt, it is hereby declared that Board \r\nshall be deemed always to h ave had, the power to select any persons or \r\nclasses of persons for audit.] \r\n 4[42C. Reward to Inland Revenue officers and officials. – (1) In \r\ncases involving concealment or evasion of excise duty and other taxes, \r\ncash reward shall be sanctioned to the office rs and officials of Inland \r\nRevenue for their meritorious conduct in such cases and to the informer \r\n                         \r\n1 Section 42A and 42B inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3    New sub-section (1A) inserted by Finance Act, 2020. \r\n4  Section 42C inserted by Finance Act, 2013.  \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribed by the Board, only after realization of part or whole of the taxes \r\ninvolved in such cases. \r\n (1) The Board may, by notification in the official Gazette, \r\nprescribe the procedure in this behalf and specify the apportionment  of \r\nreward sanctioned under this section for individual performance or to \r\ncollective welfare of the officers and officials of Inland Revenue.] \r\n 1[42D. Reward to whistleblowers .-(1) The Boar d may sanction \r\nreward to whistleblowers in cases of concealment or evasion of duty, \r\ncorruption or misconduct providing credible information leading to such \r\ndetection of evasion of duty. \r\n (2) The Board may, by notification in the official Gazette, \r\nprescribe the procedure in this behalf and also specify the apportionment \r\nof reward sanctioned under this section for whistleblowers. \r\n (3) The claim for reward by the whistleblower shall be  rejected, \r\nif- \r\n (a) the information provided is of no value; \r\n (b) the Board already had the information; \r\n (c) the information was available in public records; or \r\n (d) no collection of duty is made from the information provided \r\nfrom which the Board can pay the reward. \r\n(4) For the purpose of this section, “whistleblower” means a \r\nperson who reports concealment or evasion of duty leading to detection or \r\ncollection of duty, corruption or misconduct, to the competent authority \r\nhaving power to t ake action against the person or  a federal excise \r\nauthority committing fraud, corruption, misconduct, or involved in \r\nconcealment or evasion of duty.] \r\n 43. Removal of difficulties and condonation of time limit etc.— \r\n(1) If any difficulty or situation arises in giving effect t o or applying the \r\nprovisions of this Act or the rules made or notifications issued there under, \r\n                         \r\n1  Section 42D added by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n60 \r\nthe Board may, through a general order or otherwise, issue instructions or \r\ndirections for such actions to be taken by an officer of 1[Federal Excise] or \r\nany other person as it considers necessary or expedient for the purpose of \r\nremoving the difficulty or tackling such situation and every such officer or \r\nperson shall be bound to comply with such instructions or directions in such \r\nmanner as may be specified therein. \r\n \r\n(2)  Where any time or period has been specified under any of the \r\nprovisions of this Act or rules made there  under within which any \r\napplication is to be made or any act or thing is to be done, the Board may  \r\n2[at any time before or after the expiry of su ch time or period], in any case \r\nor class of cases, permit such application to be made or such act or thing to \r\ndone within such time or period as it may consider appropriate provided that \r\nthe Board may subject to such limitations or conditions as may be specified \r\ntherein, empower any 3[Commissioner]  or other 4[officer of Inland \r\nRevenue] to exercise the powers under this subsection in any case or class \r\nof cases. \r\n \r\n5[Explanation.– For the purpose of this section, the expression \r\n“any act or thing is to be done ” includes any act or thing to be done by the \r\nregistered person or by the authorities specified in section 29 of this Act.] \r\n  \r\n 6[43A. Issuance of duplicate of 7[Federal Excise] documents.– An \r\nofficer of federal excise not below the rank of Assistant Collec tor may, on \r\n                         \r\n1  Words “Inland Revenue” substituted for Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made b y \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament \r\ndid not approve it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance \r\nNo. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2   Words inserted by Finance Act, 2022. \r\n3  Substituted for “Collector” by Finance Act, 2010  w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not appr ove it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\ndated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n4  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 20 10 as Parliament did not \r\napprove it. Originally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII  \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n5  Explanation inserted by Finance Act, 2011. \r\n6  Inserted vide Finance Act, 2008. \r\n7  The “Inland Revenue” were substituted for “Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de \r\nby Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in the Parliament but lapsed on 5 June 2010 as \r\nParliament did not approve it. Ori ginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n61 \r\npayment of one hundred rupees, issue an attested duplicate of any 5[federal \r\nexcise] document as is available with the department or has been filed \r\nunder this Act or rules made there under to a relevant registered person \r\napplying for the same.] \r\n \r\n 44. Refund of duty. —(1) No refund of any amount of duty  \r\naccrued for any reason under this Act or rules made there  under shall be \r\nallowed unless claimed within one year of its accrual. \r\n \r\n (2) In a case where a registered person did not avail adjustment of \r\nduty admissible at the relevant time, the 1[Commissioner] may allow such \r\nperson to avail the adjustment at any subsequent time provided that claim \r\nfor such adjustment is made within a period of one year from the date on \r\nwhich it was admissible. \r\n (3) In a case where claim for refund or adjustment has accrued in \r\nconsequence of any decision or judgment of any Federal Excise Officer, the \r\nTribunal or Court, the period of one year, for the purpose of this section, \r\nshall be computed from the date of such decision or judgment. \r\n 2[44A. Delayed refund.- Where a refund due under section 44 is not made \r\nwithin the time specified in this behalf, there shall be paid to the claimant, in \r\naddition the amount of refund due to him, a further sum equal to KIBOR per \r\nannum of the amount of refund due, from the date following the expiry of the \r\ntime specified as aforesaid, to the day preceding the day of payment of refund:  \r\n Provided that where there is a reason to believe that a person has claimed \r\nthe refund which is not admissible to him, he shall not be entitled to additional \r\namount unless the investigation of his claim is completed.] \r\n 45. Access to records and posting of excise staff, etc.— (1)    A  \r\nperson who is required to maintain any record or documents under this Act \r\nor any other law shall, as and when required by the 3[officer of Inland \r\n                         \r\n1  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This O rdinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2  Inserted vide Finance Act, 2009. \r\n3  Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, \r\n2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was \r\npresented in the Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Or iginally this \r\namendment was made through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n62 \r\nRevenue] produce record or  documents which are in his possession or \r\ncontrol or in the possession or control of his agent and where such record or \r\ndocuments have been kept on electronic data, he shall allow access to such \r\nofficer to have access and use of any machine on which such data is kept \r\nand shall facilitate such officer to retrieve whole or part of such data in such \r\nmanner and to such extent as may be required by him. \r\n (2) Subject to such  conditions and restrictions, as deemed fit to \r\nspecify, the Board 1[***] may, post 3[officer of Inland Revenue]  to the \r\npremises of registered person or class of such persons to monitor production, \r\nremoval or sale of goods and the stock position or the main tenance of \r\nrecords 2[.] \r\n \r\n2[***] \r\n \r\n 3[(3) The Board may, by notification in the official Gazette, for the \r\npurpose to monitor production or manufacture of any goods, specify the \r\nmanner and procedure for appointment and posting of technical staff and \r\ninstallation, operation, maintenance of close circuit T.V system anywhere \r\nin the factory premises.] \r\n \r\n 4[45A. Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods in respect of which monitoring or tracking of production, \r\nsales, clearance, stocks or any other related activ ity may be implemented \r\nthrough electronic or other means as may be prescribed. \r\n \r\n (2) From such date, as may be prescribed by the Board, no \r\nexcisable goods shall be removed or sold by the manufacturer or any other \r\nperson without affixing tax stamp, banderol e, stickers, labels, 5[barcodes,] \r\netc. in any such form, style and manner as may be prescribed by the Board \r\nin this behalf.] \r\n \r\n                         \r\n1  Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n2  Full stop inserted and proviso omitted by Finance Act, 2018. \r\n3  Inserted vide Finance Act, 2008. \r\n4  Section 45A inserted by Finance Act, 2013. \r\n5  Word and comma inserted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n63 \r\n 1[(3) Such tax stamps, banderoles, stickers, labels, barcodes etc., \r\nshall be acquired by the registered person referred to in sub -section (2) \r\nfrom a licensee appointed by the Board for the purpose, against price \r\napproved by the Board, which shall include the cost of equipment installed \r\nby such licensee in the premises of the said registered person.] \r\n \r\n2[45AA. Licensing of brand name. - (1) Manufacturers of the \r\nspecified goods shall be required to obtain brand licence for each brand or \r\nstock keeping unit (SKU) in such manner as may be prescribed by the \r\nBoard.  \r\n(2) Any specified brand and SKU found to be sold without obtaining a \r\nlicence from the Board shall be deemed counterfeit goods and liable to \r\noutright confiscation and destruction in the prescribed manner and such \r\ndestruction and confiscation shall be without prejudice to any other penal \r\naction which may be taken under this Act.] \r\n \r\n 46. 3[***] Audit.— (1) The 4[officer of Inland Revenue]  \r\nauthorized by the Board 5[or the Commissioner] by designation may, once \r\nin a year, after giving advance notice in writing, conduct audit of the \r\nrecords and documents of any person registered under this Act. \r\n (2) In case the 6[Commissioner] has information or sufficient \r\nevidence showing that such registered person is involved in fraud or \r\nevasion of duty, he may authorize a Federal Excise Officer, not below the \r\n                         \r\n1  Sub-section (3) added by Finance Act, 2015. \r\n2 New Section 45AA inserted by Finance Act, 2021. \r\n3  Word “Departmental” omitted by Finance Act, 2015. \r\n4  Substituted for “Federal Excis e Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This \r\nOrdinance was presented in the Parliament but lapsed on 5 June 2010 as Parliament did not a pprove it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259. \r\n5  Words inserted by Finance Act, 2010. \r\n6  Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordin ance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n64 \r\nrank of 1[Assistant Commissioner], to conduct audit at any time in a year. \r\n 2[(2A) After completion of the audit under this section or any other \r\nprovision of law, the officer of Inland Revenue may, after obtaining the \r\nregistered person’s explanation on all the issues raised in the audit shall \r\npass an order under section 14, imposing the amount of duty as per law, \r\ncharging default surcharge, imposing penalty and recovery of any amount \r\nerroneously refunded.] \r\n (3) Notwithstanding the penalties prescribed in section 19, if a \r\nregistered person wishes to deposit the amount of duty not paid, short paid or \r\nthe amount of duty evaded along with default surcharge voluntarily, \r\nwhenever it comes to his notice, before commencement of audit, no penalty \r\nshall be recovered from him: \r\nProvided that if a registered person wishes to deposit the amount of \r\nduty not paid, short paid or amount of duty evaded along with default \r\nsurcharge during or after the audit but before the 3[determination of liability \r\nunder sub-section (2A)] conclusion of original adjudication proceedings, he \r\nmay deposit such amount along with twenty five percent of the amount of \r\npenalty prescribed under this Act or the rules made there under and in such \r\ncase, further proceedings in the case shall abate.  \r\n 4[(4) The Board may appoint as many special audit p anels as may \r\nbe necessary, comprising two or more members from the following – \r\n \r\n (a) an officer or officers of Inland Revenue; \r\n \r\n (b) a firm of Chartered Accountants as defined under the \r\nChartered Accountants Ordinance, 1961 (X of 1961); \r\n  \r\n (c) a firm of Cost and Management Accountants as defined under \r\nthe Cost and Managem ent Accountants Act, 1966 (XIV of \r\n                         \r\n1  Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by  Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. \r\nThis Ordinance was presented in the Parliament but lapsed on 5 June 2010 as  Parliament did not approve it. \r\nOriginally this amendment was made through Finance (Amendment) Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2  Sub-section (2A) inserted by Finance Act, 2010. \r\n3  Substituted for “conclusion of original adjudication proceedings” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n4  Substituted for sub-section (4) by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n65 \r\n1966); or  \r\n \r\n (d) any other person as directed by the Board,  \r\n \r\n  to conduct audit of a registered person or persons, including \r\naudit of refund claims and fo rensic audit and the scope of \r\nsuch audit shall be determined by the Board or the \r\nCommissioner Inland Revenue on a case -to-case basis. In \r\naddition, the Board may, where it considers appropriate, also \r\nget such audit conducted jointly with similar audits bein g \r\nconducted by provincial administrations of sales tax on \r\nservices.] \r\n \r\n 1[(5) Each special audit panel shall be headed by a chairman who \r\nshall be an officer of Inland Revenue; \r\n \r\n (6) If any one member of the special audit panel, other than the \r\nchairman, is absent from conducting an audit, the proceedings of the audit \r\nmay continue and the audit conducted by the special audit panel shall not \r\nbe invalid or be called in question merely on the ground of such absence. \r\n \r\n (7) The Board may prescribe rules in respect of constitution, \r\nprocedure and working of special audit panel. \r\n \r\n (8) Every member of the special audit panel shall have the \r\npowers of officers of Inland Revenue under sections 23 and 45 and sub -\r\nsections (1) to (3) of section 46.] \r\n \r\n 2[9] The audit of the re gistered person shall generally be a \r\ncomposite audit covering all duties and taxes to which his business or \r\nactivity is liable under the laws administered by the Board. \r\n \r\n3[***] \r\n \r\n \r\n \r\n                         \r\n1  Sub-sections (5), (6), (7) and (8) inserted by Finance Act, 2015. \r\n2  Sub-section (5) re-numbered as sub-section (9) by Finance Act, 2015. \r\n3  Sub-section (10) omitted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n66 \r\n 1[47. Service of notices and other documents .–– (1)\r\nSubject to this Act , any notice, order or requisition required to be served \r\non a resident individual other than in a representative capacity for the \r\npurposes of this Act shall be treated as properly served on the individual \r\nif–  \r\n  \r\n (a) personally served on the individual  or, in th e case of an \r\nindividual under a legal disability or a non -resident individual, \r\nthe representative as defined in section 172 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) of the individual; \r\n \r\n (b) sent by registered post or courier service to the place specified in \r\nclause (b) of sub-section (2) or to the individual’s usual or last \r\nknown address in Pakistan; or \r\n \r\n (c) served on the individual in the manner prescribed for service of a \r\nsummons under the Code of Civil Procedure, 1908 (Act V of \r\n1908) 1[; or]  \r\n \r\n 2(d) sent electronically through email or to the e -folder maintained \r\nfor the purpose of e -filing of sales tax -cum-Federal excise \r\nreturns by the 3[registered person.] \r\n \r\n(2) Subject to this Act, any notice, order or requisition required to be \r\nserved on any person (other than a resident individual to whom sub-section \r\n(1) applies) for the purposes of this Act, shall be treated as properly served on \r\nthe person if– \r\n \r\n (a) personally served on the representative of the person; \r\n \r\n (b) sent by registered post or courie r service to the person’s \r\nregistered office or address for service of notices under this Act, \r\nin Pakistan, or where the person does not have such office or \r\n                         \r\n1  Section 47 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Par liament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2  The word “or” and clause (d) added by Finance Act, 2017. \r\n3     Words substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n67 \r\naddress, the notice is sent by registered post to any office or \r\nplace of business of the [person in Pakistan; or \r\n \r\n (c) served on the person in the manner prescribed for service of a \r\nsummons under the Code of Civil Procedure, 1908 (V of 1908) \r\n1[; or \r\n \r\n (d) sent electronically through email or to the e -folder maintained \r\nfor the purpose of e -filing of sales tax-cum-Federal excise \r\nreturns by the 1[registered person.] \r\n \r\n(3) Where as association of person is dissolved, any notice, order or \r\nrequisition required to be served under this Act, on the association may be \r\nserved on any person who was the principal office r or a member of the \r\nassociation immediately before such dissolution. \r\n \r\n(4) Where, business stands discontinued, any notice, order or \r\nrequisition required to be served under this Act, on the person discontinuing \r\nthe business may be served on the person personally or any individual who \r\nwas the person’s representative at the time of discontinuance, \r\n \r\n(5) The validity of any service of a notice under this Act, shall not \r\nbe called into question after th e notice has been complied with in any \r\nmanner.]                \r\n                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    \r\n 2[47A. Agreements for the exchange of information  3[or \r\nassistance in recovery of duties .]– (1) The Federal Government may \r\nenter into bilateral or multilateral agreements with provincial governments \r\nor with governments of foreign countries  for the exchange of information, \r\nincluding electronic exchange of information, with respect to excise duty \r\nimposed under this Act or any other law of Paki stan, or under the \r\ncorresponding laws of that country and may, by notification in the official \r\nGazette, make such provisions as may be necessary for implementing such \r\nagreements. \r\n \r\n                         \r\n1  The word “or” and clause (d) added by Finance Act, 2017. \r\n2  Sections 47A and 47B added by Finance Act, 2015. \r\n3 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n68 \r\n 1[(1A)  Notwithstanding anything contained in this Act, the Board \r\nshall hav e power to share data or information including real time data \r\nvideos, images received under the provisions of this Act with any other \r\nMinistry or Division of the Federal Government or Provincial \r\nGovernment, subject to such limitations and conditions an may  be \r\nspecified by the Board.] \r\n \r\n (2) The provisions of section 107 of the Income Tax Ordinance, \r\n2001 (XLIX of 2001) shall, mutatis mutandis, apply to this section. \r\n \r\n2[(3) The Federal Government may enter into a bilateral or \r\nmultilateral convention, and inter -governmental agreement or similar \r\nagreement or mechanism for assistance in the recovery of duties.] \r\n \r\n 3[47AB. Real-time access to information and databases.─  (1) \r\nNotwithstanding anything contained in any law for the time being in force, \r\nincluding but not limited to the National Database and Registration \r\nAuthority Ordinance, 2000 (Ordinance VIII of 2000) and the Emigrati on \r\nOrdinance, 1979 (Ordinance XVIII of 1979), arrangements shall be made \r\nto provide real-time access of information and database to the Board in the \r\nprescribed form and manner by– \r\n(a) the National Database and Registration Authority with \r\nrespect to informa tion pertaining to National Identity Card \r\n(NIC), Pakistan Origin Card, Overseas Identity Card, Alien \r\nRegistration Card and other particulars contained in the \r\ncitizen database; \r\n(b) the Federal Investigation Agency and the Bureau of \r\nEmigration and Overseas E mployment with respect to \r\ndetails of international travel; \r\n(c) the Islamabad Capital Territory and provincial  and local \r\nland record and development authorities with respect to \r\nrecord-of-rights including digitized edition of record -of-\r\nrights, periodic reco rd, record of mutations and report of \r\nacquisition of rights; \r\n                         \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departments with respect to information regarding \r\nregistration of vehicles, transfer of ownership and other \r\nassociated record; \r\n(e) all electricity suppliers and gas transmission and \r\ndistribution companies with respect to particulars of a \r\nconsumer, the units consumed and the amount of bill \r\ncharged or paid: \r\n \r\nProvided that where the connection is shared or is \r\nused by a person othe r than the owner, the name and NIC \r\nof the owner and the user shall also be furnished: \r\n \r\nProvided further that all electricity suppliers and gas \r\ntransmission and distribution companies shall make \r\narrangements by the 1st day of January, 2021 for allowing \r\nconsumers to update the ratio of sharing of a connection or \r\nthe particulars of users, as the case may be; and \r\n \r\n(f) any other agency, authority, institution or organization \r\nnotified by the Board. \r\n \r\n(2) The Board shall make arrangements for laying the \r\ninfrastructure for real -time access to information and database under sub -\r\nsection (1) and aligning it with its own database in the manner as may be \r\nprescribed. \r\n \r\n(3) Until real-time access to information and database is made \r\navailable under sub -section (1), such infor mation and data shall be \r\nprovided periodically in such form and manner as may be prescribed. \r\n \r\n  (4)  Subject to section 47B, all information received under this \r\nsection shall be used only for tax purposes and kept confidential.] \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n70 \r\n 1[47B. Disclosure of info rmation by a public s ervant.─ (1) Any \r\ninformation acquired under any provision of this Act shall be confidential \r\nand no public servant shall disclose any such information, except as \r\nprovided under section 216 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001). \r\n \r\n (2) Notwithstanding anything contained in sub-section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any \r\ninformation received or supplied in pursuance of bilateral or multilateral \r\nagreements with government of foreign countries for exchange of \r\ninformation under section 47A shall be confidential]. \r\n \r\n 2[47C. Validation.– 3[(1)] All notifications and orders issued and \r\nnotified in exercise of the powers conferred upon the Federal Government, \r\nbefore the commencement of Finance Act, 2017  shall be deemed to hav e \r\nbeen validly issued and notified in exercise of those powers.] \r\n \r\n 3[(2) Notwithstanding any omission, irregularity or deficiency in \r\nthe establishment of or conferment of powers and functions on the \r\nDirectorate General (Intelligence and Investigation), Inl and Revenue and \r\nauthorities specified in clause (a) of sub -section (2) of section 29 of this \r\nAct, all orders passed, notices issued and actions taken in exercise or \r\npurported exercise of the powers and functions of the Officers of Inland \r\nRevenue under this  Act by the Director General (Intelligence and \r\nInvestigation), Inland Revenue or the authorities specified in clause (a) of \r\nsub-section (2) of section 29 of this Act shall be treated to have been \r\nvalidly passed, issued and taken under this Act.] \r\n 48. Repeal.–(1) Subject to the provisions of sub -section (2), the \r\nCentral Excises Act, 1944 (I of 1944) shall stand repealed with effect from \r\nthe date notified under sub-section (3) of section 1. \r\n (2) Unless otherwise directed by the Federal Government, in case \r\nof area where the repealed Act was extended through an order by a Governor \r\nof the Province or otherwise through an order by any other authority, the \r\napplication of the repealed Act shall continue to be in force till this Act is \r\n                         \r\n1  Section 47B substituted through Finance Act, 2016. \r\n2  New section 47C inserted through by Finance Act, 2017. \r\n3  Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. Fee and service charges. – 2[(1)] The 3[Board with the \r\napproval of Federal Minster -in-charge”] may, by notification in the \r\nofficial Gazette, subject to such conditions, limitations or restrictions as it \r\nmay deem fit to impose, levy fee and service cha rges for valuation, in \r\nrespect of any other service or control mechanism provided by any \r\nformation under the control of the Board, including ventures of public -\r\nprivate partnership, at such rates as may be specified in the notification.] \r\n 4[(2) The Board ma y authorize and prescribe the manner in which \r\nfee and service charges collected under sub-section (1) shall be expended.] \r\n 5[50.  Uniform.– The Board may, by notification in the official \r\nGazette, prescribe rules for wearing of uniform by officers and staff  of \r\nInland Revenue Services.]          \r\n                         \r\n1  New section 49 inserted through Finance Act, 2019. \r\n2    Existing sub-section renumbered as sub-section (1) by Finance Act, 2021. \r\n3   Words “Federal Government” substituted by Tax Laws (Amendment) Act, 2020. \r\n4 New sub-section  (2) inserted by Finance Act, 2021. \r\n5   New section 50 added by Finance Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n72 \r\nFIRST SCHEDULE \r\n[See Section 3] \r\n \r\nTABLE 1 \r\n(EXCISABLE GOODS) \r\n \r\n \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n \r\n1[1*** \r\nomitted] \r\n \r\n   \r\n 1[2*** \r\nomitted] \r\n \r\n \r\n \r\n  \r\n3 Concentrates for aerated \r\nbeverages in all forms \r\nincluding syrup form \r\n \r\n2106.9010 Fifty per cent ad val. \r\n \r\n4 Aerated waters 2201.1020  2[Twenty] per cent of \r\nretail price \r\n5 Aerated waters, containing \r\nadded sugar or other \r\nsweetening matter or flavored \r\n \r\n2202.1010 3[Twenty] per cent of \r\nretail price \r\n6 Aerated waters if \r\nmanufactured wholly from \r\njuices or pulp of 4[  ] \r\nvegetables, food grains or \r\nfruits and which do not \r\ncontain any other ingredient, \r\nindigenous or imported, other \r\nthan sugar, coloring materials, \r\npreservatives or additives in \r\nRespective \r\nheadings \r\n \r\n \r\n \r\n \r\n5[Twenty]  per cent of \r\nretail price \r\n                         \r\n1 Serial numbers 1, 2 and entries relating thereto omitted through Finance Act, 2021. \r\n2  The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. \r\n3  The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. \r\n4  Word omitted by Finance Act, 2008. \r\n5  The figure “thirteen” substituted through Finance (Supplementary) Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n73 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n \r\nquantities prescribed under \r\nthe West Pakistan Pure Food \r\nRules, 1965.  \r\n \r\n7 Un-manufactured tobacco 24.01 1[Three hundred and \r\nninety rupees] per \r\nkilogram \r\n \r\n2[7a Acetate tow Respective \r\nheading \r\nRupees forty four \r\nthousand per kg.] \r\n    \r\n3[8 \r\n \r\n \r\n \r\n \r\n \r\n4[8a \r\nCigarettes of tobacco or tobacco \r\nsubstitutes excluding locally \r\nproduced cigarettes. \r\n \r\n \r\n \r\nE-liquids by whatsoever name \r\ncalled, for electric cigarette kits. \r\n \r\n \r\n \r\n24.02 \r\n \r\n \r\n \r\n \r\nRespective \r\nheading \r\nSixty five percent of \r\nretail price or the rate \r\nof duty as prescribed \r\nagainst S. No. 9 \r\nwhichever is higher. \r\n \r\nRupees ten 5[thousand \r\nper kg  6[or sixty five \r\npercent of retail price \r\nwhichever is higher]. \r\n \r\n8b Cigars, cheroots and cigarillos of \r\ntobacco and tobacco substitute. \r\nRespective \r\nheading \r\nSixty five percent of \r\nretail price or rupees \r\nten thousand per kg \r\nwhichever is higher.] \r\n \r\n7[8c. \r\n \r\nTobacco mixture in an \r\nelectrically heated tobacco \r\nproduct by whatever name \r\ncalled, intended for consumption \r\n \r\n8[Respective \r\nheadings] \r\n \r\n9[Rupees sixteen \r\nthousand five hundred \r\nper kg] \r\n                         \r\n1  The figure “ten” substituted through Tax Laws (Second Amendment) Ordinance, 2022. \r\n2 New serial number 7a inserted by Finance Act, 2024. \r\n3  Serial number 8 substituted by Finance Act, 2020. \r\n4 New serial numbers 8a and 8b inserted by Finance Act, 2020. \r\n5  Words substituted by Finance Act, 2022. \r\n6  Words added by Finance Act, 2024. \r\n7 New serial number 8c inserted by Finance Act, 2021. \r\n8 Words substituted by Finance Act, 2022. \r\n9 Expression substituted by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n74 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n \r\nby using a tobacco heating \r\nsystem without combustion  \r\nThe Federal Excise Act, 2005 \r\n \r\n75 \r\n \r\n     1[8d Nicotine pouches Respective \r\nheading \r\nRupees one \r\nthousand and two \r\nhundred per kg.] \r\n2[9. Locally produced cigarettes \r\nif their on -pack printed retail \r\nprice exceeds 3[twelve \r\nthousand five hundred ] \r\nrupees per thousand \r\ncigarettes. \r\n24.02 Rupees 4[sixteen \r\nthousand five \r\nhundred] per \r\nthousand cigarettes \r\n10. Locally produced cigarettes \r\nif their on -pack printed retail \r\nprice does not exceed 5[ \r\ntwelve thousand five \r\nhundred] per thousand \r\ncigarettes.  \r\n24.02 Rupees 6[five \r\nthousand and fifty ] \r\nper thousand \r\ncigarettes] \r\n7[10a. ***] omitted.    \r\n \r\n8[11***]   \r\n \r\n \r\n \r\n .  \r\n12 Cigarettes manufactured by a \r\nmanufacturer who remains \r\nengaged on and after the 10th \r\nJune, 1994, either directly or \r\nthrough any other \r\narrangement, if the \r\nmanufacture of any brand of \r\ncigarette in non-tariff areas \r\n \r\n24.02 Sixty 9[five] \r\npercent of retail \r\nprice. \r\n \r\n                         \r\n1 New serial number 8d inserted by Finance Act, 2024.  \r\n2 Serial numbers 9 and 10 and entries relating thereto substituted through Finance Act, 2019. \r\n3  Words substituted by Finance Act, 2024. \r\n4 Words substituted by Finance (Supplementary), Act 2023. \r\n5 Words substituted by Finance Act 2024. \r\n6 Words substituted by Finance (Supplementary), Act 2023. \r\n7 Serial numbers 10a and entries relating thereto omitted through Finance Act, 2019. \r\n8  Serial No. 11 omitted by Finance Act, 2013. \r\n9  Substituted for “four” by Finance Act, 2010. \r\nThe Federal Excise Act, 2005 \r\n \r\n76 \r\n13 Portland cement, aluminous \r\ncement, slag cement, super \r\nsulphate cement and similar \r\nhydraulic cements, whether \r\nor not colored or in the form \r\nof clinkers  \r\n \r\n25.23 \r\n \r\n \r\n \r\n  \r\n \r\n 1[four] rupees] per \r\nkilogram  \r\n2[14, 15 and \r\n16***  ] \r\n   \r\n    \r\n3[17 & 18]   \r\n \r\n   \r\n4[19&20] \r\n \r\n \r\n   \r\n    \r\n5[21***] \r\n \r\n  \r\n6[22 to \r\n25***] \r\n \r\n \r\n \r\n7[26to30***] \r\n \r\n   \r\n31 Liquefied Natural Gas 2711.1100 8[ten rupees per \r\nMillion British \r\nThermal Unit \r\n(MMBTu)] \r\n32 Liquefied propone 2711.1200 Seventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\nmeters. \r\n33 Liquefied butanes 2711.1300 Seventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\n                         \r\n1  Word “two” substituted by Finance Act, 2024. \r\n2  Serial no. 14, 15 & 16 omitted by Finance Act, 2007. \r\n3  Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4  Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6  Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7  Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by  Finance Act, 2012. \r\n8  The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylene, \r\npropylene, butylenes and \r\nbutadiene \r\n2711.1400 \r\n \r\nSeventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\nmeters. \r\n35 Other Liquefied petroleum \r\nGases and   gaseous \r\nhydrocarbons \r\n2711.1900 1[Rupees sixty per \r\nhundred metric \r\ntonne]. \r\n36 Natural Gas in gaseous state 2711.2100 2[ten rupees] per \r\nMillion British \r\nThermal Unit \r\n(MMBTu) \r\n37 Other petroleum Gases  in \r\ngaseous state \r\n2711.2900 \r\n \r\n4[ten rupees]  per \r\nMillion British \r\nThermal Unit \r\n(MMBTu) \r\n3[38***]    \r\n    \r\n    \r\n4[39 & \r\n40]  \r\n  \r\n     41 Flavors and concentrates for \r\nuse in aerated beverages \r\n3302.1010 Fifty per cent ad \r\nvalorem. \r\n 4[ 42 to \r\n45] \r\nomitted   \r\n5[46 to \r\n49] \r\n \r\nomitted   \r\n                         \r\n1 Words substituted by Finance Act, 2022. \r\n2  Substituted vide Finance Act, 2010. \r\n3  Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5  Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)]    \r\n2[54 ***] omitted.   \r\n                         \r\n1  Sr.No. 53 omitted through Finance Act, 2016 \r\n2  Serial number 54 and entries relating thereto omitted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n79 \r\n \r\n   1[55 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n2[55B \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n   \r\n \r\n \r\n \r\nImported m otor cars, SUVs and \r\nother motor vehicles, excluding \r\nauto rickshaws, principally \r\ndesigned for the transport of \r\npersons (other than those of \r\nheadings 87.02),  4[and till the \r\n30th day of June, 2026 electric \r\nvehicles (4 wheelers)]  including \r\nstation wagons and racing cars \r\n \r\n(a) of cylinder capacity up to \r\n1000cc \r\n(b) of cylinder capacity from \r\n1001cc            to 1799cc \r\n(c) of cylinder capacity 1800cc \r\nto 3000cc \r\n \r\n(d) of cylinder capacity \r\nexceeding 3001cc \r\n \r\nLocally manufactured or \r\nassembled motor cars, SUVs \r\nand other m otor vehicles, \r\nexcluding auto rickshaws \r\nprincipally designed for the \r\ntransport of persons (other \r\nthan those of headings 87.02), \r\nand till the 30th day of June, \r\n2026 electric vehicles (4 \r\nwheelers) including station \r\nwagons and racing cars: \r\n (a) of cylinder ca pacity up to \r\n1300cc \r\n(b) of cylinder capacity from \r\n1301cc to 2000cc \r\n(c) of cylinder capacity \r\n2001cc and above \r\n \r\n \r\n \r\n \r\n87.03 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n      87.03 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n2.5% ad val \r\n6[10]% ad val. \r\n7[30]% ad val. \r\n \r\n \r\n8[40]% ad val.] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n 2.5 % ad val. \r\n \r\n 5% ad val.  \r\n \r\n 10% ad val. \r\n \r\n \r\n \r\n \r\n \r\n                         \r\n1  Serial number 55 and 55A and entries relating thereto substituted by Finance Act, 2019. \r\n2 Serial number 55B and entries relating thereto substituted by Finance (Supplementary) Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n80 \r\n1[55C \r\n \r\n \r\n2[55D \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3[56 \r\n \r\nImported double cabin (4x4) \r\npick-up vehicles \r\n \r\nLocally manufactured double \r\ncabin (4x4) pick -up vehicles \r\nexcept the vehicles booked on \r\nor before the 30 th June, 2020 \r\nsubject to the restriction or \r\nconditions specified by the \r\nBoard. \r\n \r\nFilter rod for cigarettes \r\n8704.2190 \r\n      8704.3190 \r\n \r\n \r\n8704.2190 \r\n      8704.3190 \r\n \r\n \r\n \r\n \r\n \r\n5[Respective \r\nheadings] \r\n \r\n \r\n9[30]% ad val] \r\n \r\n \r\n \r\n \r\n \r\n10[10]% ad val.] \r\n \r\n \r\n \r\n \r\n11[Rupees 12[eighty \r\nthousand] per kg] \r\n13[57. \r\nOmitted] \r\n \r\n   \r\n11[58. \r\nOmitted] \r\n \r\n   \r\n14[59. Sugary F ruit juices, syrups \r\nand squashes, waters whether \r\nor not containing added sugar \r\nor artificial sweeteners \r\nexcluding mineral and \r\naerated waters \r\nRespective \r\nheadings \r\n15[Twenty] percent of \r\nretail price] \r\n    \r\n                                                             \r\n4 Expression inserted by Finance Act, 2021. \r\n6 Expression substituted by Finance (Supplementary) Act, 2022. \r\n7 Expression substituted by Finance (Supplementary) Act, 2022. \r\n8 Expression substituted by Finance (Supplementary) Act, 2022. \r\n1   New serial number 55C inserted by Finance Act, 2020. \r\n2   New serial number 55D inserted by Finance Act, 2020. \r\n3  Serial number 56 and entries relating thereto in column (2), (3) and (4) added by Finance Act, 2015. \r\n5  Words substituted by Finance Act, 2022. \r\n9 Expression substituted by Finance (Supplementary) Act, 2022. \r\n10 Expression substituted by Finance (Supplementary) Act, 2022. \r\n11 Expression substituted by Finance Act, 2022. \r\n12 Word “fifteen hundred” substituted by Finance Act, 2024. \r\n13 Serial numbers 57, 58 and entries relating thereto omitted through Finance Act, 2021. \r\n14 New serial number 59 added by Finance (Supplementary) Act, 2023. \r\n15 For the word “ten” the word “twenty” substituted by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n81 \r\n    \r\n1[60 Energy inefficient fans both \r\nlocally manufac tured and \r\nimported which do not \r\ncomply with the MEPS, \r\nnotified by PSQCA \r\nRespective \r\nheading \r\nRupees two thousand \r\nper fan with effect \r\nfrom the 1st day of \r\nJanuary, 2024 \r\n    \r\n61 Incandescent bulbs both \r\nlocally manufactured and \r\nimported \r\n8539.2200 and \r\n8539.2990 \r\nTwenty percent ad \r\nvalorem with effect \r\nfrom the 1st day of \r\nJanuary, 2024 \r\n    \r\n62 Fertilizers Respective \r\nheading \r\nFive percent ad \r\nvalorem.] \r\n    \r\n2[63 Lubricating oil 2710.1951, \r\n2710.1952 and \r\n2710.1953 \r\nFive percent ad \r\nvalorem.] \r\n3[64 Day Old Chick (DOC) Respective \r\nHeading \r\nRs.10 \r\nPer DOC] \r\n Interpretation.–– (1) Unless the intent appears otherwise, for the \r\npurpose of levy of duty of excise, the description of goods shall prevail \r\nupon the tariff classification. However in order for interpretation of \r\ndescription of any goods or verification of any characteristics of any \r\nproduct, the reliance shall be made on the relevant version of the \r\nExplanatory Notes to the Harmonized Commodity Description and Coding \r\nSystem. \r\n (2) The rate of duty mentioned in column (4) of the above table \r\nshall also apply on the goods mentioned in column (2) thereof, if imported, \r\nor brought from non-tariff to tariff areas in case of notified goods. \r\n 4[Restriction-1– Reduction.– For the purpose of levy, collection \r\n                         \r\n1  New serial numbers 60 to 62 inserted by Finance Act, 2023. \r\n2 New serial numbers 63 inserted by Finance Act, 2024. \r\n3 Serial number 64 inserted by Finance Act, 2025. \r\n4  Restriction-1 & Restriction-3 substituted by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n82 \r\nand payment of duty at the rates  specified in column (4) against serial \r\nnumber 9  1[and 10] , no cigarette manufacturer shall reduce retail price \r\nfrom the level adopted on the day of the announcement of the latest \r\nbudget]. \r\n \r\n 2[(2) Restriction-2 – Brand variants at different price points ].– \r\nNo manufacturer or importer of cigarette can introduce or sell a new \r\ncigarette brand variant at the same existing brand family at a price lower \r\nthan the lowest actual price of the existing variant of the same brand \r\nfamily. For the purposes of this restric tion, current minimum price variant \r\nof existing brand means the lowest price of a brand variant on the day of \r\nannouncement of Budget 3[of the current Financial year] 4[] \r\n \r\n  [Explanation.– For the purpose of this restriction, brand \r\nvariant means any cigarette brand with similar logo, name, colour, design, \r\npattern or any unique distinguishing mark associated with an existing \r\nbrand family.]  \r\n \r\n 1[(3) Restriction-3 – Minimum price. –  No brand shall be priced \r\nand sold at a retail price (excluding sales tax) lower than 5[fifty five] percent of \r\nthe retail price under column (2) against serial number 9 of Table-I of the First \r\nSchedule to this Act.] \r\n \r\n 6[(4) Rate of Duty - Notwithstanding the limitation on the retail price \r\nunder column (2) against serial number 9, manufacturers whose brands were \r\nliable to duty at the rates specified in column (4) against serial number 9, one \r\nday before the date of amendment (through a notification, an ordinance or an \r\nact of parliament), shall continue to collect and pay the duty agains t serial \r\nnumber 9 at the amended rates specified in column (4) (through a notification, \r\nan ordinance or an act of parliament)]. \r\n                         \r\n1  The words added through Finance Act, 2019. \r\n2 Marginal heading substituted by Finance Act, 2024. \r\n3  Words substituted by Finance Act, 2014. \r\n4  For full stop at the end, explanation added by Finance Act, 2024. \r\n5  Word ‘sixty’ substituted by Finance Act, 2024. \r\n6 Expression added by Finance (Supplementary) Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n83 \r\nTABLE II \r\n(EXCISABLE SERVICES) \r\n \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n1 Advertisement on closed \r\ncircuit T.V. \r\n9802.3000 \r\n \r\nSixteen per cent of \r\nthe charges. \r\n2 Advertisements on cable T.V. \r\nnetwork. \r\n9802.5000 \r\n \r\nSixteen per cent of \r\nthe charges. \r\n2a 2[Advertisements in news \r\npapers  and periodicals \r\n(excluding and           \r\nClassified advertisements) of \r\nhoarding boards, poles Signs \r\nand sign boards.                     \r\n9802.4000 \r\nand \r\n9802.9000 \r\nSixteen per cent of \r\nthe charges.] \r\n3 3[Facilities for travel \r\n \r\n(a)  Services provided or \r\nrendered in respect  of \r\ntravel by air of \r\npassengers within the \r\nterritorial jurisdiction of \r\nPakistan \r\n \r\n4[(i)   Long routes \r\n \r\n(ii)  Short routes \r\n \r\n \r\n5[(iii) * * *] \r\n \r\nExplanation: For the \r\npurpose of this entry, \r\n“Long routes” means \r\njourneys exceeding 500 \r\nkilometers, short routes \r\n98.03 \r\n \r\n9803.1000 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n 2[Fifteen Hundred] \r\n rupees \r\n \r\n3[Nine Hundred] \r\nrupees \r\n \r\n \r\n \r\n                         \r\n1 Words substituted by Finance Act, 2021. \r\n2 Inserted vide Finance Act, 2009. \r\n3  Inserted by Finance Act, 2014. \r\n4  Inserted by Finance Act, 2014 \r\n5  Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nmeans the remaining \r\njourneys, o ther than \r\nsocio-economic route \r\n1[as defined in S. No. 9 \r\nof Table II of the Third \r\nSchedule]. Routes \r\nexempt from duty as on \r\n1st July, 2014 shall, \r\nhowever, remain exempt. \r\n \r\n4[(b)  Services provided \r\nor rendered in respect of \r\ntravel by air of \r\npassengers embarking on \r\ninternational journey  \r\nfrom Pakistan,– \r\n[(i) Economy and \r\neconomy plus air tickets \r\nissued on or after the 1st \r\nday of July, 2024.  \r\n[(ii) Club, business and \r\nfirst class air tickets \r\nissued on or after the 1st \r\nday of July, 2024: \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nTwelve thousand \r\nfive hundred rupees \r\n \r\n \r\n \r\n \r\n \r\n(a) IATA Traffic Conference \r\nArea 1  (North, Central, \r\nSouth America and \r\nEnvirons) \r\n \r\n \r\n       (b) IATA Traffic \r\nConference Area 2  \r\n  \r\n(a) Three hundred and \r\nfifty thousand rupees \r\n \r\n \r\n \r\n \r\n \r\n                                                             \r\n2  The figures substituted through Finance Act, 2019. \r\n3 The figures substituted through Finance Act, 2019. \r\n1  Substituted for the expression “, and “socio-economic routes” means journeys along the Baluchistan coastal \r\nbelt” by     Finance Act, 2015. \r\n4  Serial number 3(b) substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n85 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n(I) Middle East  \r\nand Africa \r\n  \r\n \r\n(II) Europe \r\n \r\n \r\n \r\n  (c) IATA Traffic   \r\n Conference Area 3 \r\n (Far East, Australia, New \r\n Zealand and Pacific \r\n Islands) \r\n \r\n(b)(I) One hundred \r\nand five thousand \r\nrupees \r\n \r\n(b)((II) Two hundred \r\nand ten thousand \r\nrupees \r\n \r\n(c) Two hundred and \r\nten thousand rupees] \r\n \r\n \r\n4 Inland carriage of goods by air 9804.1000 3[Sixteen] per cent \r\nof the charges. \r\n \r\n5 \r\n \r\nShipping agents \r\n \r\n9805.1000 \r\n \r\n(i) Two hundred \r\nrupees per house -\r\nbill of lading \r\nissued in case of \r\nNon-Vessel \r\nOperating  \r\nCommon Ca rriers \r\n(NVOCC), \r\nInternational Freight \r\n   ii) 1[sixteen] per \r\ncent of the charges \r\nin case of other \r\ncategories of \r\nshipping agents. \r\n \r\n2[6 \r\n \r\nTelecommunication services  \r\n3[, excluding such services in \r\nthe area of a Province where \r\nsuch Province has imposed \r\n \r\n98.12 \r\n(All sub \r\nheadings ) \r\n \r\n 4[nineteen and half] \r\nper cent of charges \r\n                         \r\n1 Substituted vide Finance Act, 2008. \r\n2  Serial no. 6 substituted by Finance Act, 2008. \r\n3  Comma and words added by Finance Act, 2014. \r\n4 For the word “sixteen” the word “nineteen and half” substituted by Finance Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n86 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nProvincial sales tax and has \r\nstarted collecting the same \r\nthrough its own Board or \r\nAuthority, as the case may \r\nbe.] \r\n \r\n \r\n \r\n \r\n1[6A \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n2[ 7*** \r\n] \r\nFollowing \r\ntelecommunication \r\nservices: \r\nMobile phone call, if call \r\nduration exceeds five \r\nminutes; \r\nRespective \r\nsub-heading \r\nof 98.12 \r\nSeventy five paisa \r\nper call in addition \r\nto the rates of duty \r\nspecified under \r\nSerial No.6] \r\n38 Services provided or \r\nrendered by banking \r\ncompanies 4[excluding \r\nMerchant Discount Rate  \r\n(MDR) for accepting \r\ndigital payment] , insurance \r\ncompanies, cooperative \r\nfinancing  societies, \r\nmodarabas , musharikas, \r\nleasing companies, foreign \r\nexchange dealers, non -\r\nbanking financial \r\ninstitutions, Assets \r\nManagement Companies \r\n98.13 Sixteen percent of \r\nthe charges.] \r\n                         \r\n1 New serial number 6A and entries relating thereto inserted by Finance Act, 2021. \r\n2  Serial No. 7 and entries relating thereto omitted by Finance Act, 2013. \r\n3  Serial no. 8 substituted by Finance Act, 2013. \r\n4 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n87 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nand other persons dealing \r\nin any such services. \r\n1[9 & \r\n10*** ] \r\n   \r\n    \r\n2[11 Franchise services, royalty and \r\nfee for technical services \r\nRespective \r\nheading \r\nTen per cent of the \r\ncharges.] \r\n3[ 12** \r\n] \r\n   \r\n4[13 Services provided or rendered \r\nby stock brokers \r\n9819.1000 Sixteen percent of \r\nthe charges.] \r\n \r\n5[14 \r\n \r\nServices provided or \r\nrendered by port and terminal \r\noperators in relation to \r\nimports excluding \r\nstevedoring services. \r\n \r\n9819.9090 \r\n \r\nSixteen percent of \r\nthe charges.] \r\n \r\n6[15 \r\n \r\nChartered flights \r\n \r\n98.03 \r\n \r\nSixteen percent of \r\nthe charges] \r\n \r\n 7[Note.– The duty on the services as specified against serial \r\nnumbers 1, 2, 2A, 5, 8, 11 and 13 shall not be levied on services provided \r\nin a Province where the provincial sales tax has been levied thereon]. \r\n \r\n \r\n \r\n \r\n \r\n                         \r\n1  Serial Nos. 9 & 10 Omitted vide Finance Act, 2007 \r\n2  Serial no. 11 substituted by Finance Act, 2023 \r\n3  Serial No. 12 omitted by Finance Act, 2011. \r\n4  Inserted vide Finance Act, 2009. \r\n5  Inserted vide Finance Act, 2009. \r\n6  Serial no. 15 inserted by Finance Act, 2014. \r\n7  Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE MENTIONED UNDER \r\nTABLE-I AND TABLE-II)) \r\n[See clause (e) of sub-section (1) of section 3] \r\n \r\nS.No. Description of Items Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\n    \r\n(1) (2) (3) (4) \r\n \r\n1 2[Omitted.]   \r\n    \r\n2 Supply of white  crystalline \r\nsugar by any person to a \r\nmanufacturing, processing or \r\npackaging entity.”. \r\nRespective \r\nheading \r\nRupees fifteen per \r\nkg.] \r\n \r\n                         \r\n1 Table-III inserted by Finance Act, 2024. \r\n2 Serial No. 1 omitted by Finance Act, 2025. \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n89 \r\nSECOND SCHEDULE \r\n \r\n(Goods on which duty is collectible under sales tax mode with entitlement \r\nfor adjustment with sales tax and vice versa) \r\n[See section 7] \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n1 2 3 \r\n \r\n1(1) \r\n \r\n[omitted] \r\n \r\n \r\n3(2) \r\n \r\n[omitted] \r\n \r\n \r\n2[(3)***] \r\n \r\n \r\n \r\n \r\n 3[(4) [omitted]  \r\n \r\n                         \r\n1 Serial numbers 1,2 and 4 omitted by Finance Act, 2021. \r\n2  Serial number 3 omitted through Finance Act, 2016 \r\nThe Federal Excise Act, 2005 \r\n \r\n90 \r\nTHIRD SCHEDULE \r\n(Conditional exemptions)  \r\n[See Sub-section (1) of section 16] \r\n \r\nTABLE-I \r\n(Goods) \r\n \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n \r\n(1) \r\n \r\nCrude vegetable oil, if obtained from the locally \r\ngrown see ds excluding cooking oil, without \r\nhaving undergone any process other than the \r\nprocess of washing. \r\n \r\n5.07, 15.08, \r\n15.09, 15010, \r\n15.11, 15.12, \r\n15.13, 15.14 \r\n15.15, 15.16, \r\n15.17 & 15.18 \r\n \r\n1[2  \r\n***] \r\n  \r\n \r\n(3) \r\n \r\nUn-manufactured tobacco or tobacco refuses if \r\nused for the purposes other than the manufacturer \r\nof cigarettes, smoking mixtures for pipes and \r\ncigarettes and cigars and cheroots. \r\n \r\n24.01 \r\n \r\n2[3A ** \r\n3B** ] \r\n  \r\n   \r\n(4) Cigars, cheroots, cigarillos and cigarettes, of \r\ntobacco or of tobacco substitutes,- \r\n \r\n24.02 \r\n (i) If supplied to Pakistan Navy for consumption \r\nby its personnel on board its vessels. \r\n \r\n(ii) If made by hand in tapered shape of biris \r\nwithout the  use of any manual or power -\r\noperated machine in any process of their \r\nmanufacture. \r\n \r\n  \r\n                         \r\n1 Omitted vide Finance Act, 2007. \r\n2  Omitted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n91 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n(iii)  If supplied for consumption by the President \r\nof Pakistan, the President of Azad Jammu & \r\nKashmir and the Governors of the Provinces, \r\nmembers of their familie s and guests \r\nprovided that the cigarettes are manufactured \r\nand supplied on the specific written orders of \r\nthe competent official authority and the \r\ncigarettes and their packets are special-crested \r\nfor the respective privileged House. \r\n \r\n(iv) If supplied ag ainst payment in foreign \r\nexchange, to M/s Duty Free Shops Ltd for \r\nsale in its Duty Free Shops and on board \r\ninternational flight by the Pakistan \r\nInternational Airlines subject to the same \r\nconditions and procedures as are applicable \r\nfor the purposes of exemp tion of customs \r\nduty. \r\n \r\n1[5 ***] \r\n \r\n \r\n \r\n6 Motor spirit,– 2710.1110 \r\n(i)  If supplied to Pakistan Navy for consumption \r\nin its vessels \r\n(ii) If supplied for consumption by the \r\nInternational Bank for Reconstruction and \r\nDevelopment in its official cars \r\n2710.1110 \r\n \r\n2[7** \r\n8** ] \r\n  \r\n   \r\n \r\n9 Sludge and sediment recovered from storage tanks \r\nof the   incoming vessels or ships meant for \r\nbreaking \r\n \r\n \r\n2710.9900 \r\n                         \r\n1  Omitted vide Finance Act, 2013. \r\n2 Omitted vide Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n92 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n10 Natural gas if produced and used in the same field \r\nfor drilling,   production, pressure maintenance or \r\nin any other  joint operations including flaring in \r\nthe same field. \r\n2711.2100 \r\n Explanation.- For the purpose of this entry, \"Joint Operations\" means all \r\nmarine and land activities, including gas exploration, prospection, development \r\nand production activities conducted  by Working Interest Owners under a  \r\npetroleum concession agreement with the Government. \r\n \r\n   \r\n \r\n11 Carbon black oil (carbon black feed stock) if \r\nimported by 1[a duly registered manufacturer of \r\ncarbon black]. \r\n \r\n2707.9910 \r\n2713.9010 \r\n \r\nGoods,- \r\n \r\n \r\n12 (i) If donated to the President's Funds for Afghan \r\nRefugees, Assistance to Palestine and Famine \r\nRelief for Africa, provided that before making such \r\ndonation the manufacturer or importer shall \r\ninform in writing to the Collector of Federal \r\nExcise or as the case may be, C ollector of \r\nCustoms about quantity, value and the duty \r\ninvolved on such goods and shall in case of \r\nimports, fulfill the conditions and comply with the \r\nprocedures specified for the purposes of \r\nexemption from customs duty. \r\n(ii) If purchased by the Cabinet Di vision, \r\nGovernment of Pakistan, for donation to a \r\nforeign country in the event of natural disasters \r\nas certified by the Emergency Relief Cell of \r\nthat Division. \r\n \r\n(iii) If supplied   against   international   tender   \r\nissued   by UNICEF,  UNDP,  WHO,  WFP,  \r\n \r\nRespective  \r\nheadings \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                         \r\n1  Substituted for “National Petrocarbon (Pvt.) Limited, Pipri, Karachi as raw material for the manufacture of \r\nthe carbon black” by Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n93 \r\n   \r\nUNHCR,  International  Red Cross or any other \r\nrelief agency, for Afghan Refugees subject to \r\nthe conditions given below, namely,- \r\n(\r\n(a) payment for the supply shall be received in \r\nforeign currency, which shall be surrendered to \r\nthe State Bank of Pakistan and the supplier shall \r\nreceive payment in Pak rupees as per State Bank \r\nprocedure and foreign exchange regulations; \r\n(b) the goods shall be duly received by the \r\norganization which signed the contract, and a \r\ncertificate to this effect shall be issued by the \r\norganization which shall be duly attested by the \r\nChief Commissioner/ Commissioner of Afghan \r\nRefugees and will be submitted by the \r\nmanufacturer to the 1[Commissioner] of Federal \r\nexcise; and \r\n(c) the registered person shall retain the \r\nrelevant documents and certificates in record. \r\n(iv) If supplied as ship stores to ships and \r\naircrafts leaving for abroad subject to the \r\nsatisfaction of the Collector of Customs in terms \r\nof section 24 of the Customs Act, 1969. \r\n \r\n13 Goods imported or supplied under grants -in-aid \r\nfor which a specific consent has been obtained \r\nfrom the 2[Board]. \r\n \r\nRespective \r\nHeading \r\n                         \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2  Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n94 \r\n   \r\n14 \r\n \r\n \r\n15 \r\nGoods if imported as bonafide baggage \r\n \r\nGoods if imported by Duty Free Shops as baggage \r\nfree of   custom  duty,  regulatory  duty  and  sales  \r\ntax  under  the   baggage rules made under the \r\nCustoms Act, 1969 (IV of 1969). \r\nRespective \r\nHeading \r\n \r\nRespective  \r\nHeading \r\n \r\n \r\n \r\n \r\n16 Any goods 1[,excluding un -manufactured \r\ntobacco,] which are manufactured produced in -\r\nhouse by a   registered   person   and   use d   for   \r\nthe   manufacture   and   production of goods on \r\nwhich duty of excise is paid by such     person. \r\n2[omitted] \r\n \r\n \r\nRespective \r\nHeadings. \r\n \r\n217 \r\n \r\n \r\n3[18***\r\n] \r\nGoods for further manufacture of goods in the \r\nExport Processing Zones \r\n \r\n \r\nRespective \r\nHeadings. \r\n \r\n4[19 Materials and equipment 5[(plant, machinery, \r\nequipment, appliances and accessories)] for \r\nconstruction and operation of 6[Gwadar] Port and \r\ndevelopment of Free Zone for 3[Gwadar] Port as \r\nimported by or supplied to China Overseas Ports \r\nHolding Company Limi ted (COPHCL) and its \r\noperating companies namely (i) China Overseas \r\nPorts Holding Company Pakistan (Private) \r\nLimited, (ii) Gwadar International Terminals \r\nLimited, (iii) Gwadar Marine Services Limited \r\nand (iv) Gwadar Free Zone Company Limited, \r\ntheir contract ors and sub -contractors; and Ship \r\nBunker Oils bought and sold to the ships calling \r\non/visiting 3[Gwadar] Port, having Concession \r\nAgreement with the Gwadar Port Authority, for a \r\nperiod of forty years, subject to the conditions and \r\nprocedure as specified und er S.  No. 100A of \r\nRespective \r\nHeadings \r\n                         \r\n1  Expression inserted and Explanation omitted by Finance Supplementary (Amendment)Act,2018. \r\n2  Inserted vide Finance Act, 2008. \r\n3  Serial number 18 omitted through Finance Act, 2016. \r\n4  New serial number 19 added through Finance Act, 2016. \r\n5  The expression inserted by Finance Act, 2017. \r\n6  The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n   \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1990. \r\n \r\n1[20 Supplies made by the businesses to be established \r\nin the Gwadar Free Zone for a period of twenty -\r\nthree years within the Gwadar Free Zone, subject \r\nto the condition that the sales and supplies outside \r\nthe Gwadar Free Zone and into the territory of \r\nPakistan shall be subjected to Federal Excise \r\nDuty. \r\n \r\nRespective \r\nHeadings”; and \r\n2[21 Vehicles imported by China Overseas Ports \r\nHolding Company Limited (COPHCL) and its  \r\noperating companies, namely:–  \r\n (a) China Overseas Ports Holding Company \r\nPakistan (Private) Limited; \r\n (b) Gwadar International Terminal Limited; \r\n (c) Gwadar Marine Services Limited; and  \r\n (d) Gwadar Free Zone Company Limited; \r\nfor a period of twenty-three years for construction, \r\ndevelopment and operations of Gwadar Port and \r\nFree Zone Area subject to limitations, conditions \r\nprescribed under PCT heading 9917 (3). \r\n \r\nRespective \r\nHeadings] \r\n3[22 Equipment imported by M/s China Railway \r\nCorporation to be furnished a nd installed in \r\nLahore Orange Line Metro Train Project \r\nsubject to the following conditions: \r\n(a) that the equipment imported under this \r\nserial number shall only be used in the \r\naforesaid Project;   \r\n(b) that the importer shall furnish an \r\nindemnity bond, in the prescribed manner and \r\nformat as set out in Annex -A to this serial \r\nnumber, at the time of import to the extent of \r\nfederal excise duty exempted under this serial \r\nnumber on consignment to consignment basis; \r\n \r\n                         \r\n1 New serial number 20 added through Finance Act, 2016. \r\n2  New serial number 21 added by Finance Act, 2017 \r\n3  New serial number 22 added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n96 \r\n   \r\n(c) that the Punjab Mass Transit \r\nAuthority, established under the Punjab Mass \r\nTransit Authority Act, 2015 (ACT XXXIII of \r\n2015), hereinafter referred as the Regulatory \r\nAuthority, shall certify in the prescribed \r\nmanner and format as set out in Annex -B to \r\nthis serial number that the imported \r\nequipment is bona fide  requirement of the \r\nProject under the Contract No. PMA -CR-\r\nNORINCO-OL, dated 20.04.2015, hereafter \r\nreferred as the contract, signed between the \r\nRegulatory Authority and CR-NORINCO; \r\n(d) in the event a dispute arises whether \r\nany item is entitled to exem ption under this \r\nserial number, the item shall be immediately \r\nreleased by the Customs Department against a \r\ncorporate guarantee, valid for a period of six \r\nmonths, submitted by the importer. A \r\ncertificate from the Regulatory Authority duly \r\nverified by the Tr ansport and Communication \r\nSection of the Ministry of Planning, \r\nDevelopment and Reform, that the item is \r\ncovered under this serial number shall be \r\ngiven due consideration by the Customs \r\nDepartment towards finally resolving the \r\ndispute; \r\n(e) for the clearance  of imported \r\nequipment through Pakistan Customs \r\nComputerized System the authorized officer \r\nof the Regulatory Authority  shall furnish all \r\nrelevant information, as set out in Annex -B to \r\nthis serial number, online against a specific \r\nuser ID and password obta ined under section \r\n155D of the Customs Act, 1969 (IV of 1969). \r\nIn Collectorates or Customs stations where \r\nthe Pakistan Customs Computerized System \r\nis not operational, the Director Reforms and \r\nAutomation or any other person authorized by \r\nThe Federal Excise Act, 2005 \r\n \r\n97 \r\n   \r\nthe Collector in th is behalf shall enter the \r\nrequisite information in the Pakistan Customs \r\nComputerized System on daily basis,  \r\nwhereas entry of the data obtained from the \r\ncustoms stations which have not yet been \r\ncomputerized shall be made on weekly basis; \r\n(f) that the equip ment, imported under \r\nthis serial number, shall not be re -exported, \r\nsold or otherwise disposed of without prior \r\napproval of the Federal Board of Revenue \r\n(FBR). In case goods are sold or otherwise \r\ndisposed of with prior approval of FBR the \r\nsame shall be subj ect to payment of federal \r\nexcise duty as may be prescribed by the FBR; \r\n(g) in case the equipment, imported under \r\nthis serial number, is sold or otherwise \r\ndisposed of without prior approval of the FBR \r\nin terms of condition (f), the same shall be \r\nsubject to payment of statutory rates of \r\nfederal excise duty as were applicable at the \r\ntime of import; \r\n(h) notwithstanding the condition (f) and \r\n(g), equipment imported under this serial \r\nnumber may be surrendered at any time to the \r\nCollector of Customs having jurisdi ction, \r\nwithout payment of any federal excise duty, \r\nfor further disposal as may be prescribed by \r\nthe FBR; \r\n(i) the indemnity bond submitted in terms \r\nof condition (b) above shall stand discharged \r\non submission of a certificate from the \r\nRegulatory Authority to  the effect that the \r\nequipment has been installed or consumed in \r\nthe said Project. In case the equipment is not \r\nconsumed or installed in the project the \r\nindemnity bond shall be discharged on \r\nfulfillment of conditions stipulated at (f) or  \r\n(g) or (h), as the case may be; and \r\nThe Federal Excise Act, 2005 \r\n \r\n98 \r\n   \r\n(j) that violation of any of the above \r\nconditions shall render the goods liable to \r\npayment of statutory rate of federal excise \r\nduty leviable on the date of clearance of \r\ngoods in addition to any other penal action \r\nunder relevant provisions of the law. \r\nExplanation. For the purpose of this \r\nprovisions, “equipment” shall mean \r\nmachinery, apparatus, materials and all things \r\nto be provided under the contract for \r\nincorporation in the works relating to Lahore \r\nOrange Line Metro Train Project. \r\n \r\n1[23 Imports made by diplomats, diplomatic \r\nmissions, privileged persons and privileged \r\norganizations which are covered under \r\nvarious Acts, Orders, Rules, Regulations and \r\nAgreements passed by the Parliament or \r\nissued or agreed by the Government of \r\nPakistan. \r\n99.01, 99.02 \r\nand 99.05.] \r\n   \r\n   \r\n   \r\n   \r\n   \r\n   \r\n   \r\n                         \r\n1 New serial number 23 and entries relating thereto inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n99 \r\n1[Annex-A \r\n[See condition (b)] \r\n \r\nINDEMNITY BOND \r\n \r\n(On appropriately stamp non -judicial paper attested by a Government \r\nservant in BPS 17 or above, an Oath Commissioner, a Notary Public or an \r\nofficer of a Scheduled Bank) \r\nTHIS DEED OF INDEMNITY is made on the _________ date of \r\n__________BETWEEN Messrs___________ having registered office at \r\n_________ (hereinafter called \"the importers\" which means and includes \r\ntheir successors, administrators, executors and assi gnees) of the one part, \r\nand the President of the Islamic Republic of Pakistan through the \r\nCollector of Customs _________ (hereinafter called the \"Collector of \r\nCustoms\"), of the other part.  \r\nWHEREAS the Federal Government, by its decision contained in \r\nserial number 22 of this table and subject to the conditions thereof, has \r\nbeen pleased to direct that such equipment shall be exempt from the whole \r\nof federal excise duty leviable thereon, in accordance with the said serial \r\nnumber 22, if imported for Lahore Orange Line Metro Train Project.  \r\nAND WHEREAS M/S.____________, the importers have \r\nimported the equipment mentioned in the said serial number for the above \r\nmentioned project in accordance with the conditions given in the said \r\nserial number 22;  \r\nNOW, THEREFORE , in consideration of the release of the \r\nequipment without recovery of leviable federal excise duty, the importers \r\nbind themselves to pay on demand to the Government of Pakistan the sum \r\nof Rs. __________ being the federal excise duty and charges leviable o n \r\nthe equipment, if the importers fail to fulfill the condition (f) or (g) or (h) \r\nof the said serial number 22, as the case may be.  \r\nThe importers further agree and bind themselves that the amount \r\ncovered by this Indemnity Bond shall be recovered as arrear s of federal \r\nexcise duty under section 202 of the Customs Act, 1969. This Bond shall \r\nstand revoked automatically when the Collector of Customs is satisfied \r\nthat the importers have fulfilled all the conditions of the said serial number 22. \r\nSigned by importe rs on this ____________________ day of \r\n_______________________201_. \r\nManaging Director or person next \r\n                         \r\n1  Annex “A” & “B” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n100 \r\nin hierarchy duly authorized by MD \r\n(Name and permanent address) \r\nCollector of Customs \r\n(On behalf of President)  \r\nWitness (1) ________________________________________________ \r\n(signature, name, designation and full address)  \r\nWitness (2)  ________________________________________________ \r\n(signature, name, designation and full address) \r\n \r\n1[Annex-B \r\n[See conditions (c) and (e)] \r\nNTN or FTN of Importer Approval No. \r\nDetails of equipment (to be filled by the authorized officer of the Regulatory \r\nAuthority) to be imported \r\nDescription \r\nand \r\nspecifications. \r\nQuantity/UOM \r\nL/C No. or \r\nbank contract \r\nNo. and B/L. \r\nIGM No. \r\nDate & \r\nIndex No. \r\nRemarks, \r\nif any. \r\n(1) (2) (3) (4) (5) \r\nCERTIFICATE BY THE AUTHORIZED OFFICER OF \r\nREGULATORY AUTHORITY:  It is hereby certified that the \r\ndescription, quantity and other details mentioned above are true \r\nand correct. Goods imported are in commensuration with the \r\nproject requirements and are bona fide requirement of the Project \r\nunder the Contract. It is further certified that the above items shall \r\nnot be used for any other purpose except for the Project.  \r\nSignature:   __________________________ \r\nName and Designation: __________________________ \r\nOfficial Stamp:  __________________________ \r\nDate:   __________________________ \r\nThe Federal Excise Act, 2005 \r\n \r\n101 \r\n \r\n   \r\n1[24 The following goods, when supplied within \r\nthe limits of the Border Sustenance Markets, \r\nestablished in cooperation with Iran and \r\nAfghanistan: \r\n \r\n (i)  Animal Fats and Oil and their fractions 1516.1000 \r\n (ii)  Vegetable Fats and their fractions 1516.2010 \r\n (iii) Vegetable Oils and their fractions 1516.2020 \r\n Provided that, such items in case of import, \r\nshall be allowed clearance by the Customs \r\nAuthorities subject to furnishing of ban k \r\nguarantee equal to the amount of duty \r\ninvolved and the same shall be released after \r\npresentation of consumption certificate issued \r\nby the Commissioner Inland Revenue having \r\njurisdiction: \r\nProvided further that, the said exemption shall \r\nonly be available t o a person upon furnishing \r\nproof of having a functional business \r\npremises located within limits of the Border \r\nSustenance Markets. \r\n \r\n25. Import and supply of raw materials, \r\ncomponents, parts and plant and machinery \r\nby registered persons authorized under Exp ort \r\nFacilitation Scheme, 2021 notified by the \r\nBoard with such conditions, limitations and \r\nrestrictions.” \r\nRespective \r\nheadings] \r\n   \r\n2[26 Imports or supplies made by, for or to a \r\nqualified investment as specified at Serial \r\nNo.1 of the First Schedule to the F oreign \r\nInvestment (Promotion and Protection) Act, \r\n2022 for the period as specified in the Second \r\nSchedule to the said Act. \r\nRespective \r\nheading.] \r\n                         \r\n1 New serial numbers 24 and 25 inserted by Finance Act, 2021. \r\n2 New serial number added by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n102 \r\n1[27 Imported construction materials and goods \r\nimported by M/s China State Construction \r\nEngineering Corporation  Limited (M/s \r\nCSCECL), whether or not locally \r\nmanufactured, for construction of Karachi -\r\nPeshawar Motorway (Sukkur-Multan Section) \r\nsubject to fulfilment of same conditions, \r\nlimitations and restrictions as are specified \r\nunder S. No. 145 of Table-1 of Sixth Schedule \r\nto the Sales Tax Act, 1990, provided that total \r\nincidence of exemptions of all duties and \r\ntaxes in respect of construction materials and \r\ngoods imported for the project shall not \r\nexceed ten thousand eight hundred ninety -\r\neight million rupees includin g the benefit of \r\nexemption from duties and taxes availed \r\nbefore 30th June, 2018 under the provisions of \r\nSales Tax Act, 1990, the Customs Act, 1969, \r\nThe Federal Excise Act 2005 and the Income \r\nTax Ordinance, 2001 and the notifications \r\nissued thereunder. \r\n \r\n \r\nRespective \r\nheadings \r\n                         \r\n1  S. No. 23 occurring for the second time re-numbered as S. No. 27 by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n103 \r\nTABLE-II \r\n \r\nS. No. Description of Services Heading/ \r\nsub-heading \r\nNumber \r\nCol.(1) Col.(2) Col.(3) \r\n1 Advertisements financed out of funds provided under \r\ngrants-in- aid agreements. \r\nRespective \r\nheading \r\n1[2 Telecommunication services: \r\n2[(i)  ***] omitted. \r\n \r\n(ii) Such charges payable on the international \r\nleased lines or bandwidth services  3[, \r\nexcluding those provided by foreign satellite \r\ncompanies,] used by— \r\n \r\n(a) software exporting firms registered \r\nwith the Pakistan Software Exporting Board; \r\nand  \r\n \r\n(b) data an d internet service providers \r\nlicensed by the Pakistan Telecommunication \r\nAuthority \r\n \r\n(iii) Such amounts received by the Long Distance \r\nInternational license holders including \r\nPakistan Telecommunication Company \r\nLimited on International incoming calls \r\nunder agr eements with the foreign \r\ntelecommunication companies. \r\nRespective sub- \r\nheading of \r\nHeading 98.02 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3 Marine insurance for export.                                                9813.1000 \r\n4[4 Life insurance 9813.1500 \r\n5 Health insurance 9813.1600 \r\n6 Crop insurance 9813.1600] \r\n5[7 Live stock insurance 9813.1600] \r\n6[8 ***]  \r\n                         \r\n1 Substituted vide Finance Act, 2006. \r\n2  Clause (i) omitted through Finance Act, 2019. \r\n3  The expression added through Finance Act, 2019. \r\n4  Added vide Finance Act, 2008. \r\n5  Inserted vide Finance Act, 2012. \r\n6  Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Act, 2005 \r\n \r\n104 \r\nS. 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