|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|149A. Rebate or refund on converted excisable goods or plastic bags for packing.|
|Rebate of certain duties on damaged goods.||Repealed by 8 of 1991 s. 24.|
|Rebate or refund on converted excisable goods or plastic bags for packing. 8 of 2008, s. 9, 10 of 2010, s.9.||
149A. (1) Where excisable goods on which duty has been paid are converted into other excisable goods liable to duty, whether specific or ad valorem, the excise manufacturer shall be entitled to a rebate of the excise duty previously paid on the converted excisable goods.
(2) Where exercise duty has been paid on plastic bags which have subsequently bee used for packing by local manufacturers, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner.
(3) Where excise duty has been paid on spirits which have subsequently been used for manufacturing unexcisable goods, the excise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner:
Provided that this subsection shall apply only where the manufacturer is licensed by the Commissioner.