ISLAMABAD, Feb 13: The government has brought about changes in the mode of payment of central excise duty on imported materials and its finished goods to avoid double taxation.

The Central Board of Revenue (CBR) issued a notification here on Wednesday amending the SRO 455 dated June 13, 1996.

Under the new scheme, the manufacturers will now be paying the difference of the duty already paid at import stage.

Earlier, the manufacturers were required to pay duty at import stage as well as on its finished products.

The facility would be available to manufacturers of the items included — essential oils, and resinoids; perfumery, cosmetic or toilet preparations, soap, organic surface active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles modelling pastes, dental wax and dental preparations with a basis of plaster.

The notification reads as “in the aforesaid notification, in the Table, against the expression “Goods” in column (1), in column (3), after clause (vi) and the entries relating thereto in columns (2) and (4), the following new clause and entries relating thereto in column (2), (3) and (4) shall be added, namely-respective headings of Chapter 33 and 34: (vi) if manufactured by processing or re-packing of semi-finished or bulk goods on which central excise duty has already been paid at import stage (difference between excise duty paid at import stage and that payable on the finished products) subject to the following conditions- semi-finished or bulk materials was imported by the manufacturer himself; all the record of import including bills of entry shall be kept by the manufacture; the onus of establishing connection between the semi-finished or bulk material imported and the finished product cleared under this notification shall be on the manufacturer and the manufacturer shall mention in AR-1 and RG-1 regarding adjustment of central excise duty under this notification”.