Federal Excise Rules, 2005 FEDERAL EXCISE RULES, 2005 Notification No. S.R.O. 534(1)/2005, dated 6th June, 2005.--1n exercise of the powers conferred by 1[sub-section of section 6, sub-section (5) of section 12 (3) and] section 40 of the Federal Excise Act, 2005 2[* the Federal Board of * *], Revenue is pleased to make the following rules, namely:-- Chapter I PRELIMINARY 1. Short title and commencement.-- (1) These rules may be called the Federal Excise Rules, 2005. These rules shall take effect from the 1st day of July, 2005. Definitions.--1n these Rules, unless there is anything repugnant in the subject or context:-- means the Federal Excise Act, 2005 3[* 'Act' * *]; means the agreement executed between the Board 'Agreement' and the Bank for the purpose of receipt of duty of excise and allied matters under the Act or these rules; 'aggrieved person' means a person or a class of persons who has brought a dispute for resolution under section 38 of the Act; 4[(ca) "aircraft operator" includes any airline or person or company undertaking the carriage of passengers on an air journey within The words, brackets, comma and figures inserted by Notification No. S.R.O. 561 (I)/2006, dated 5th June, 2006, reported as PTCL 2006 St. 1724. The brackets, word and figures "(of 2005)" omitted by Corrigendum to the Gazette of Pakistan, Extraordinary, Part-II, page 2974. The brackets, word and figures "(of 2005)" omitted by Corrigendum to the Gazette of Pakistan, Extraordinary, Part-II, page 2974. 4. Clause (ca) substituted by Notification No. S.R.O. 656(1)12007, dated 29th June, 2007, w.e.f.1st July, 2007, reported as PTCL 2008 St. 19. Before substitution clause (ca) was added by Notification No. S.R.O. 780(1)/2006 dated 1st August, 2006, reported as PTCL 2007 St: 102. 5
Federal Excise Rules, 2005 FEDERAL EXCISE RULES, 2005 Notification No. S.R.O. 534(1)/2005, dated 6th June, 2005.--1n exercise of the powers conferred by 1[sub-section (3) of section 6, sub-section (5) of section 12 and] section 40 of the Federal Excise Act, 2005 2[* * *], the Federal Board of Revenue is pleased to make the following rules, namely:-- Chapter I PRELIMINARY 1. Short title and commencement.-- (1) These rules may be called the Federal Excise Rules, 2005. These rules shall take effect from the 1st day of July, 2005. Definitions.--1n these Rules, unless there is anything repugnant in the subject or context:-- 'Act' means the Federal Excise Act, 2005 3[* * *]; 'Agreement' means the agreement executed between the Board and the Bank for the purpose of receipt of duty of excise and allied matters under the Act or these rules; 'aggrieved person' means a person or a class of persons who has brought a dispute for resolution under section 38 of the Act; 4[(ca) "aircraft operator" includes any airline or person or company undertaking the carriage of passengers on an air journey within The words, brackets, comma and figures inserted by Notification No. S.R.O. 561 (I)/2006, dated 5th June, 2006, reported as PTCL 2006 St. 1724. The brackets, word and figures "(of 2005)" omitted by Corrigendum to the Gazette of Pakistan, Extraordinary, Part-II, page 2974. The brackets, word and figures "(of 2005)" omitted by Corrigendum to the Gazette of Pakistan, Extraordinary, Part-II, page 2974. 4. Clause (ca) substituted by Notification No. S.R.O. 656(1)12007, dated 29th June, 2007, w.e.f.1st July, 2007, reported as PTCL 2008 St. 19. Before substitution clause (ca) was added by Notification No. S.R.O. 780(1)/2006 dated 1st August, 2006, reported as PTCL 2007 St: 102. 5
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