Excise duty shall be levied and collected ......
SRO 422(I)/2014 is a Federal Excise SRO dated 4 June 2014, listed by FBR as "Excise duty shall be levied and collected ......".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
FEDERAL BOARD OF REVENUE
(REVENUE DIVISION)
Islamabad, the 4th June, 2014.
NOTIFICATION
(FEDERAL EXCISE)
S.R.O. 422(I)/2014.- In exercise of the powers conferred by clause (b) of sub-section (3) of section 3 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that excise duty shall be levied and collected on fixed basis at the rates specified in column (4) of the Table below on the goods specified in column (2) of the said Table falling under the Pakistan Customs Tariff specified in column (3) of that Table, namely:-
TABLE
| S. No. | Description | PCT heading | Rate of Duty |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Locally produced cigarettes if their on-pack printed retail price exceeds rupees two thousand seven hundred and six per thousand cigarettes | 24.02 | Rupees two thousand six hundred and thirty two per thousand cigarettes |
| 2. | Locally produced cigarettes if their on-pack printed retail price does not exceed rupees two thousand seven hundred and six per thousand cigarettes | 24.02 | Rupees one thousand and eighty five per thousand cigarettes |
[C.No. 1/81-STB/2014]
(Muhammad Zaheer Qureshi)
Secretary (ST&FE-Budget)
Which later SROs refer to this one?
SROs whose FBR title names SRO 422(I)/2014, usually to amend or rescind it.
- SRO 574(I)/20141 July 2014Federal Board of Revenue is pleased to rescind its Notification No S.R.O 422(I)/2014, dated 4th June,2014
Related Federal Excise SROs on excise duty rates
- SRO 1181(I)/201530 November 2015Enhance the rate of excise duty on cigarettes.
- SRO 490(I)/201530 June 2015Rescission of certain FED SROs which have been transposed to the Third Schedule of Federal Excise Act, 2005
- SRO 481(I)/20155 June 2015Increase in the rate of federal excise duty on cigarettes.
- SRO 508(I)/201312 June 2013To charge/ levy Rs. 0.40 per kg on import of oilseeds.
- SRO 507(I)/201312 June 2013To charge Rs. 1/ per kg on locally produced oil
- SRO 2013(I)/7711 February 2013FED to be charged 0.5% on local supply of white crystalline sugar to equivalent to quantity exported (excepted by land routs to Afghanistan and Centrel Asian Republics ), subject to conditions in SRO.