Federal Excise Act, 2005

Chapter-I

PRELIMINARY

Federal Excise Act, 2005 Chapter-I PRELIMINARY From: 2024-09-01 - To: 0000-00-00 2. Definitions.- In this Act, unless there is anything repugnant in the subject or context,- (1) “adjudicating authority” means any authority competent to pass any order or decision under this Act or the rules made thereunder, but does not include the Board or Appellate Tribunal; (2) “adjustment” means deduction of amount of duty paid on goods used in the manufacture or production of other goods from the amount of duty payable on such other goods in the prescribed manner; 1[(3) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section 130 of the Income Tax Ordinance, 2001 (XLIX of 2001);] 2[(4) “Board” means the Central Board of Revenue established under the Central Board of Revenue Act, 1924 (IV of 1924), and on the commencement of the Federal Board of Revenue Act, 2007, the Federal Board of Revenue established under section 3 thereof;] 3[(4A) “Chief Commissioner” means a person appointed as the Chief Commissioner Inland Revenue under section 29;] 4[(5) “Commissioner” means a person appointed as a Commissioner Inland Revenue under section 29.] (6) “conveyance” means any means of transport used for carrying goods or passengers such as vessel, aircraft, vehicle or animal etc.; (7) “default surcharge” means surcharge levied under section 8; (8) “distributor” means a person appointed by a manufacturer in or for a specified area to purchase goods from him for sale to a wholesale dealer in that area; 5[(8a) “due date”, in relation to furnishing a return under section 4, means the 15th day of the month following the end of the month, or such other date as the 6[Board] may, by notification in the official Gazette, specify 7[and different dates may be specified for furnishing of different parts or annexures of the return;]] 8[(8b) “dutiable goods” means all excisable goods specified in the First Schedule except those which are exempt under section 16 of the Act; (8c) “dutiable supply” means a supply of dutiable goods made by a manufacturer other than a supply of goods which is exempt under section 16 of the Act; (8d) “dutiable services” means all excisable…