2025 Excise Duty Changes: Service Code E033.00

The official record identifies the instrument as The Excises and Salt (Amendment) Ordinance, 2025, Ordinance No. 02 of 2025, and states that it came into force immediately on 9 January 2025. Its operative focus was limited: it amended Part II of the First Schedule to the Excises and Salt Act, 1944. The amendment does not purport to rewrite the entire 1944 Act. For a historic review, that distinction is important because the question is whether a record is referring to the relevant scheduled entry during the period when the 2025 text was in force.

The Ordinance identifies Service Code E033.00 in the “SERVICES” table. In paragraph (a), it substituted Taka 700 for Taka 300. In paragraph (b), it substituted Taka 4,000 for Taka 3,000. The drafting technique is substitution: the official text specifies the former amount and the replacement amount. A historical analysis should therefore record both values, the precise schedule entry and the relevant time period rather than treating the figures as a free-standing current rate.

The official legislation portal now states that the 2025 Ordinance was repealed by The Excises and Salt (Amendment) Act, 2026, Act No. 76 of 2026. That notice makes the 2025 document an historical source. It does not, on its own, establish the wording or effect of the 2026 Act. A current question requires the current statutory material and any applicable implementation documents; a past question requires the legal text that governed the period being reviewed.

When a file refers to a scheduled charge, start by preserving the original reference, identifying the statutory version cited and fixing the relevant date. Then compare the record with the official 2025 text, including the service code and the exact paragraph. The final step is to keep the historical position separate from the position under the law currently in force. That method avoids a common error: using a later repeal notice as if it described the substantive rule for every earlier period.

First fix the relevant date and issue. Next identify the exact provision and version of the source being cited. Finally keep the historical text separate from the current legal framework, including any current legislation, rules, notifications or other materials that may govern a live matter. The 2025 instrument can be useful evidence of a historic legislative position; it is not a substitute for a current-law review.

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