Source: https://qanoondigest.com/changes/federal-excise-rules-2005/2023-10-31

> This is not legal or tax advice. Qanoon Digest is an independent publication and is not affiliated with, endorsed by, or connected to the Federal Board of Revenue or the Government of Pakistan. Content is a plain-language summary of publicly available FBR documents and may be out of date or incomplete. Always verify against the official document before acting, and consult a qualified professional for your situation.

# What changed in the Federal Excise Rules, 2005 between the 2015-06-30 and 2023-10-31 versions

Between the version published 2015-06-30 and the one published 2023-10-31, 11 sections appeared for the first time.

> Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.

## New in this version

- [**section 48D**: Intimation of filing of appeal to the respondent](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48d-intimation-of-filing-of-appeal-to-the-respondent)
- [**section 48E**: Filing of affidavit regarding contrary facts](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48e-filing-of-affidavit-regarding-contrary-facts)
- [**section 48F**: Defective appeals etc](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48f-defective-appeals-etc)
- [**section 48G**: Power of attorney etc., by authorized representative](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48g-power-of-attorney-etc-by-authorized-representative)
- [**section 48H**: Procedure for filing and disposal of stay application](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48h-procedure-for-filing-and-disposal-of-stay-application)
- [**section 48N**: Manner of destruction of record](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48n-manner-of-destruction-of-record)
- [**section 48O**: Seal of the Commissioner (Appeals)](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#48o-seal-of-the-commissioner-appeals)
- [**section 82A**: Bar on sale to inactive persons](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#82a-bar-on-sale-to-inactive-persons)
- [**section 87**: Mandatory monitoring of GLT Units](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#87-mandatory-monitoring-of-glt-units)
- [**section 88**: Federal excise invoice to accompany vehicles](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#88-federal-excise-invoice-to-accompany-vehicles)
- [**section 89**: Requirements under federal excise Notification No. S.R.O. 217(1)/2010, dated the 31st March, 2010 to be applicable](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31#89-requirements-under-federal-excise-notification-no-s-r-o-217-1-2010-dated-the-31st-march-2010-to-be-applicable)

## How to check this yourself

Open [the 2023-10-31 version in full](https://qanoondigest.com/rules/federal-excise-rules-2005/federal-excise-rules-2005-2023-10-31) and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

**This is information, not legal or tax advice.**