Exemption of SED (by way of refund)
SRO 675(I)/2011 is a Federal Excise SRO dated 1 July 2011, listed by FBR as "Exemption of SED (by way of refund)".
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
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE
(REVENUE DIVISION)
Islamabad, the 1st July, 2011.
NOTIFICATION
(FEDERAL EXCISE)
S.R.O. 675 (I)/2011. - In exercise of the powers conferred by sub-section (2) of section 16 of the Federal Excise Act, 2005 and in supersession of its Notification S.R.O.1229(I)/2007, dated the 18th December, 2007, the Federal Government is pleased to exempt the special excise duty levied under Notification S.R.O.655(I)/2007, dated the 29th June, 2007, on the tractor parts supplied by registered vendors to the manufacturers of agricultural tractors falling under PCT heading 8701 of the First Schedule to the Customs Act, 1969 (IV of 1969), provided that exemption under this Notification shall be available only by way of refund of special excise duty paid by the manufacturers of agricultural tractors to their registered-vendors and for the purpose of payment of such refund under this Notification, the procedure for refund shall, mutatis mutandis, be the same as applicable to the payment of refund of sales tax at a particular or relevant point of time:
Provided that no refund shall be claimed by tractor manufacturers in respect of purchases on which Special Excise Duty was neither charged nor paid by the vendors due to any reason. However, no liability of Special Excise Duty shall be created against such vendors on this account and to the said extent.
- This notification shall take effect from the 1st day of July, 2007
[F. No. 3(3)ST-L&P/2010]
(Khawar Khurshid Butt)
Additional Secretary
Related Federal Excise SROs on exemptions and concessions
- SRO 370(I)/20117 May 2011Duties and Tax Exemption
- SRO 163(I)/201010 March 2010The fiscal relief package to rehabilitate the economic life in NWFP, FATA/PATA announced by the Federal Government on 07.01.2010, incentives relating to sales tax and federal excise.
- SRO 162(I)/201010 March 2010The fiscal relief package to rehabilitate the economic life in NWFP, FATA/PATA announced by the Federal Government on 07.01.2010, incentives relating to sales tax and federal excise.
- SRO 161(I)/201010 March 2010The fiscal relief package to rehabilitate the economic life in NWFP, FATA/PATA announced by the Federal Government on 07.01.2010, incentives relating to sales tax and federal excise.
- SRO 8(I)/201013 February 2010Exemption of Federal Excise Duty on Advertisement in periodicals
- SRO 802(I)/200913 September 2009Exemption of FED on advertisement in Newspaper