ISLAMABAD, Aug 9: The government has revised the duty structure of Central Excise Duty (CED) on around 15 kinds of goods to do away with budgetary anomalies.
According to the Central Board of Revenue notification, 10 per cent CED be levied on these items in case of retail packing at both local and import stage, while the items imported or cleared in bulk locally, then 10 per cent ad vol be levied at local as well as import stage.
And the manufacturers would pay the difference of duty between excise duty already paid at import and that payable on the finished products, in case these items were manufactured out of excise duty paid raw materials, semi-finished or bulk goods.
The duty structure to be applicable on the items under headings of Pakistan Customs Tariff (PCT) included: 32.08; 32.09; 32.10; 3210.0020; 3211.0000; 3303.0000; 33.04; 33.05 and 33.07, respectively.
And the manufacturers will have to pay 10 per cent of the retail price on the items under heading 34.01 of PCT if in retail packing both at local and import stage, while in case of bulk 10 per cent ad vol at both local and import stage will be charged.
On items under heading 34.02 of PCT if in retail packing, then 10 per cent CED will be levied at both local and import stage, while all items of heading 32.02 of PCT except detergents for washing of clothes and utensils imported or cleared locally in bulk will be exempted from duty; 10 per cent ad vol to be levied on detergents for washing of clothes and utensils if imported or cleared in bulk; the difference of the duty between excise already paid and that payable on the finished product on soaps and detergents if manufactured out of excise duty paid raw materials, semi finished or bulk goods, while in the form of detergent bars five per cent CED will be levied of the retail price on it.
The CED on crepe or crinkled filter paper at both local and import stage was zero, while on other under heading 4808.9000 of PCT, it will be five per cent ad vol at both local and import stage; CED on impregnated filter paper in rolls under heading 4811.5990 of PCT at both local and import was zero while on other it was five per cent ad vol at both local and import stage.
And on the items under heading 76.05 of PCT, the difference of the duty between excise duty already paid and that payable on the end products in case of aluminium wire manufactured out of excise duty paid aluminium wire, added the notification.






























