S.R.O. 91(I)/2006, dated 4th February, 2006

SROS: S.R.O. 91(I)/2006, dated 4th February, 2006 AMENDMENT IN THE FEDERAL EXCISE RULES, 2005-INSERTION OF RULE 28A Notification No. S.R.O. 91(I)/2006, dated 4th February, 2006:- In exercise of the powers conferred by section 40 of the Federal Excise Act, 2005, the Central Board of Revenue is pleased to direct that the following further amendment shall be made in the Federal Excise Rules, 2005, namely:- In the aforesaid Rules, after rule 28, the following new rule shall be inserted, namely:-- 28A. Declaration regarding machinery used in the manufacture of cigarettes and other tobacco products.-(1) Every manufacturer of cigarettes and other tobacco products shall make a written declaration to the Collector of Federal Excise having jurisdiction stating the number of machines, their make and model, minimum production capacity in respect of each machine and the brand names of the products he intends to manufacture. (2) The declaration given under sub-rule(1) shall also include an offer from the manufacturer that any machine not intended to be used for production of taxable goods shall be permanently closed by scaling it with argon gas welding. (3) The impression of the signatures of a Federal Excise Officer, not below in rank of a Deputy Collector of Federal Excise, shall be affixed on each such closed and sealed machine with the Stamping Seal. The affixing of signatures shall be done in such a manner that any tempering with the sealed machine is immediately detectable on inspection. (4) The owner, if desirous of getting any of the sealed machinery under sub-rule(3) to be de-sealed, shall make a written request to the Collector of Federal Excise having jurisdiction that he intends to increase the production of cigarettes or any other tobacco products, for which he needs to utilize the sealed machinery. (5)…