21. Adjudicating authorities mean authorities other than ____________ which act according to this law for determination of anything.
a. Board
b. Appellate tribunal
c. Both a and b
d. NOT
22. ___________ means deduction of amount of duty paid on goods used in manufacture or production.
a. Purchase
b. Buy
c. Adjustment
d. NOT
23. Federal Excise Act, 2005 provides the option of _________ for avoiding a person from paying double tax?
a. Zero rate option
b. Exemption option
c. Adjustment option
d. NOT
24. Under Federal Excise Act, 2005 the Appellate tribunal is as same as it is discussed in section 130 of ___________?
a. Sales Tax Act, 1990
b. Federal Excise Act, 2005
c. Federal Board of Revenue Act, 2007
d. Income Tax Ordinance 2001
25. Commissioner Inland Revenue is subordinate to ________?
a. Board
b. Chief commissioner inland revenue
c. Both a and b
d. NOT
26. Commissioner Inland Revenue Appeal is subordinate to _______?
a. Chief commissioner inland revenue
b. Board
c. Both a and b
d. NOT
27. Under Federal Excise Act, 2005 conveyance includes _________?
a. Aircraft
b. Vehicle
c. Animal
d. Vessel
e. AOT
28. An additional amount which is paid after due date is called as _________?
a. Default surcharge
b. Fund
c. Interest
d. NOT
29. According to Federal Excise Act, 2005 due date is _________?
a. 3rd of every month
b. 12th of every month
c. 15th of every month
d. NOT
30. Any sum payable under the provision of this Federal Excise Act is called as
a. Supply
b. Duty
c. Manufacturing
d. NOT