1.Short title and extent
3.Agent of owner of goods, factory, warehouse or establishment ,organization or undertaking providing or rendering services to be  deemed owner for certain purposes


4.Authorization of officers
5.Delegation of powers by the Chief Collector and Collector
6.Exercise of powers and discharge of duties


7.Recovery of Duty
9.Time and manner of payment of Duty
10. Recovery of duty short-levied or erroneously refunded, etc
11.No refund of charges erroneously levied or paid, unless claimed within one year
12.Rebate of duty on goods exported
12-A. Rebate of duty on exported goods which are made from excisable goods
13.Export under bond of goods on which duty has not been paid
14A.Validity of bonds


15 – 25-A[Rules 15 -25-A Omitted ]
26.Despatch of products to a bonded warehouse
27 – 33[Rules 27-33 Omitted]
34.Period of validity of transport documents
35 – 42-A[Rules 35-42-A Omitted]
42-B.Receipt of non-duty paid un-manufactured tobacco in a factory manufacturing cigarettes, smoking mixtures for pipes and cigarettes and dutiable cigars and cheroots






  1.       Short title and extent.  These rules may be called the Central Excise Rules, 1944.

2        [Omitted]

2.        Definitions.:- In these Rules, unless there is anything repugnant in the subject or context,:–

(a)      Act means the Central Excises Act, 1944 (I of 1944);

(b)      Bad debt means loans classified as bad and doubtful  under Prudential Regulations for Loan Classification issued by the State Bank of Pakistan;

(bb)    [Omitted]

(bbb)  Chief Collector means,:-

(i)       In the Provinces of Sindh and Balochistan, the Chief Collector (Southern Region), and

(ii)      In the Provinces of Punjab and North-West Frontier, the  Chief Collector (Northern Region).


(d)                     Collector means a central excise officer appointed to exercise powers and Discharge duties conferred or imposed on Collector under the Act or the Rules in relation to the Collectorates below:-


Collectorate of Central Excise, HyderabadThe area comprising the Province of  Sind excluding Civil Division  of Karachi.
Collectorate of Central   Excise, Quetta.The area comprising the Province of Balochistan, including the Provincially Administered Tribal Areas thereof.
Collectorate of Central  Excises, Faisalabad.The area included in Civil Divisions of Faisalabad and Sargodha.
Collectorate of Central Excise, Gujranwala.The area included in Civil Division of Gujranwala.
Collectorate of Central  Excise, Multan.The area included in the Civil Divisions of  Dera Ghazi Khan,  Bahawalpur and Multan
Collectorate of Central Excise, Rawalpindi.The area included in the Civil  Division of Rawalpindi, the Islamabad Capital territory and the Northern Areas.
Collectorate of CentralThe area comprising the Province of Excise, Peshawar.the North West Frontier, as well as the Provincially Administered Tribunal Areas thereof and the Federally Administered Tribal Areas].
Collector of Central  Excise, KarachiThe area comprising of Civil  Division of Karachi in the Province  of the Sind
Collector of Central  Excise, Lahore.The area comprising of Civil Division of Lahore in the Province  of the Punjab.]

(cc)    Collector Appeals means a Collector competent of  hear appeals under section 35 of the Act against orders or decisions passed under the Act or the rules made thereunder by Deputy Collector, Assistant Collector or Superintendent posted in the Collectorates specified against each::-


(i) Collector Appeals, Northern Zone, Islamabad.Collectorates of Central Excise, Peshawar, Rawalpindi and Gujranwala;
(ii) Collector Appeals, Central Zone, LahoreCollectorates of Central Excise, .Lahore, Faisalabad and Multan;
(iii) Collector Appeals, Western Zone, Karachi.Collectorates of Central Excise,  Hyderabad and Quetta; and
(iv) Collector Appeals, Southern Zone, Karachi.Collectorates of Central Excise  Karachi.

(d)      [Omitted]

(e)      [Omitted]

(f)      Cottage industry means:-

(1)      An enterprise (not being owned by a joint stock company) which fulfils the following conditions, namely::–


(a)      It is basically an enterprise in which the owner  combines in himself the functions of the investor and the  labourer;


(b)      The capital employed therein does not exceed three  hundred thousand rupees] at any time during the year;


(c)      The number of workers employed therein on a single shift basis does not, including the owner, the members of his family, relations, dependents or others, whether working whole-time or  part-time and whether for or without any wages, remuneration or compensation in cash or otherwise, exceed fifteen at any time during the year; and


(d)      The owner thereof does not own any other cottage industry or any other enterprise or where he does so, either  wholly or in part, the capital employed at any time during the year in all such industries and enterprises, if any, taken together does not exceed 1[three hundred thousand rupees]; and

(2)      Capital employed means every type of capital whether  invested in fixed or current assets including borrowed capital  but investment in business premises shall not be considered while  computing the amount of capital employed:

Provided that, if any property like plant, machinery  furniture or fixture is not owned by the manufacturer, the market value of such property shall be deemed to be a part of the  capital employed.”;

(g)      Curer means a person curing unmanufactured products whether of his own growing or grown by others, and includes a person  curing such products by the labour of his relatives, dependents or any person in his employ;

(h)      [Omitted]

(i)       [Omitted]

(j)      Green tobacco means tobacco before it has been subjected to any process of curing;

(k)     Grower means a person growing unmanufactured products, whether by his own labour, or by that of his relatives, dependents or other persons in his employ, or by tenants;

(l)       [Omitted]

(m)     [Omitted]

(n)      Proper form means the appropriate forms as prescribed in Appendix I to these rules;

(o)      Proper officer means the officer in whose jurisdiction the land or premises of the producer of any excisable goods, or  persons engaged in any process of production of, or trade in,such goods or containers thereof, whether as a grower, agent, or manufacturer, o intended grower, curer, wholesale dealer, broker,commission agent, or manufacturer, or the land or premises where excisable services are provided or rendered are situated;

(p)      [Omitted]

(q)      [Omitted]

(r.)     [Omitted]
(s)      Ship handled means a ship or a shipping line represented or business transacted in a port on behalf of ship owner or   charterer, by a shipping agent each time a ship calls at any port in Pakistan;

(t)      [Omitted]

(u)      Unmanufactured products means excisable goods which are described in the First Schedule to the Act as unmanufactured  or cured;

(v)      Warehouse means any place or premises licensed under Rule  140.


3.       Agent of owner of goods, factory, warehouse or establishment ,organization or undertaking providing or rendering services to be  deemed owner for certain purposes.:–(1) When any person is expressly or impliedly authorised by the owner of any goods, factory, warehouse or establishment, organization or undertaking providing or rendering services to be his agent in respect of such goods, factory, warehouse  or establishment, organization or undertaking, providing or rendering services for all or any of the purposes of these Rules, and such authorization is approved by the an officer not below the rank of Assistant Collector, such person shall, for such purposes, be deemed to be the owner of such goods, factory, warehouse or establishment, organization or undertaking, providing or rendering services.

(2)      Every such owner expressly desiring to authorise any person or persons to deal, on his behalf, with the Central Excise Department for all or any of the purposes of these Rules, shall submit Special Power of Attorney in favour of such person or persons to the proper officer:


Provided that a sole proprietor intending to deal directly with  the Department shall give notice of his intention to do so on plain paper.


  1.        Authorization of officers :- The Central Board of Revenue may authorise any Central Excise Officer to exercise all or any of the power conferred by the Act or these Rules.


5.         Delegation of powers by the Chief Collector and Collector:- Unless the Federal Government in any case otherwise directs, the  Chief Collector and Collector may authorise any officer subordinate to him to exercise throughout his jurisdiction, or in any specified area therein, all or any or the powers of a Chief Collector and Collector under these Rules.


  1.         Exercise of powers and discharge of duties:-

(1)      The Chief Collector may,:-

(a)      Exercise all or any of he powers except the powers of  adjudication; and

(b)     Discharge all or any of the duties, conferred or imposed on any officer, subordinate to him,  under these rules.

(2)      A Central Excise Officer shall be competent to exercise all  power and discharge all duties conferred or imposed on any officer lower in rank to him.



  1. Recovery of Duty :- Every person who produces, cures, 6[purchases or otherwise acquires without payment of duty], or  manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty or duties due on such goods, at such  time and place and to such persons as may be designated in, or under the authority of these Rules, whether the payment of such duties is secured by bone or otherwise; provided that, in the case of un- manufactured products, the person purchasing or acquiring them form a curer shall assume the liability for the payment of duty; and if any  such person does not pay such duty or duties at such time and place and to such person as aforesaid, or upon written demand made by the proper officer, whether such demand is delivered personally or is left at his dwelling house, or at the premises where such duty or duties have been charged, every such person shall be liable to a penalty under these Rules.

Provided that, in the case of natural gas, the liability for  payment of duty shall, if the Central board of Revenue of order in writing so directs, be of the distributors or the consumers.

8.         [Omitted]   9.         Time and manner of payment of Duty. :- No excisable goods shall be removed from any place where they are produced or  manufactured or any premises appurtenant thereto, which the  manufacturer may declare and get approved by the Collector in this behalf, whether for consumption, export, or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon has been paid at such place and in such manner as is  prescribed in these Rules or as the Collector may require, and except on presentation of an application in the proper form and on obtaining the permission of the proper officer on the form:  

Provided that such goods may be stored, after their production or manufacture and due entry in the prescribed record, in any approved storage place within the licensed premises of the manufacturer, only upto one year from the date of their manufacture or upto such extended  period not exceeding three years as may be approved by the Collector on case to case basis on the request of the manufacturer in writing:  

Provided also that such goods may be deposited without payment  of duty in a storeroom or other place of storage approved by the Collector under rule 47 or rule 237 or in a warehouse Omitted licensed under rule 140 or may be exported under bond as provided in rule 13:  

Provided further that the Collector may, if he thinks fit, instead of requiring payment of duty in respect of each separate  consignment of goods removed from the place or premises specified in
this behalf, or from a storeroom or warehouse duly approved, and licensed by him, keep with any person dealing in such goods an  account-current of the duties payable thereon, and such account shall be settled at intervals not exceeding one month, and the account- holder shall periodically make deposit therein sufficient in the opinion of the Collector to cover the duty due on the goods intended to be removed from the place of production, manufacture or storage.  

Provided further that the Central Board of Revenue may, be notification in the official Gazette, allow the manufacturer of any  goods or class of goods to pay the central excise duty within a
specified period after the removal of the goods, on such conditions or restrictions as may be specified in the said notification.  

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