CAP 50-03 Customs and Excise Duty Act - BURS

entered under item 607.04.20(1).
(12) (a) The use of manufactured tobacco under rebate of duty under item 607.04.25(1) shall
be subject to such conditions as the Director may impose in each case.
(b) Such manufactured tobacco shall be thoroughly mixed to the satisfaction of the proper
officer with not less than two per cent flowers of sulphur or any other substance
approved by the Director.
(13) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and
entered under item 607.05.10.
(14) Subparagraph (3) shall mutatis mutandis apply in respect of base oil specified in and entered
under item 607.05.20.
(15) Subparagraph (3) shall mutatis mutandis apply in respect of residual fuel oil specified in and
entered under item 607.05.30.
9.
Item 608.00
(1) The granting of a rebate or refund of duty in terms of item 608.01 shall be subject to
submission to the proper officer, on a form approved by the Director and incorporating such
declaration as he may require, of an application by the licensee of the customs and excise
manufacturing warehouse in question and the granting of such rebate or refund shall be indicated by
the proper officer on such form.
(2) No licensee shall be entitled to a rebate or refund of duty under item 608.01 unless-
(a)
(b)
any loss through evaporation and other natural causes to which an application for such
rebate or refund relates is proved to the satisfaction of the Director;
any loss through leakage to which an application for rebate or refund relates is proved to
the satisfaction of the Director and satisfactory evidence is submitted with such application
that such leakage was reported to the proper officer immediately and that steps to repair the
container in question or to prevent further losses were taken immediately;
(c) any deficiency resulting from natural drying out or other cause, of tobacco or such other
excisable goods as the Director may specify from time to time, is established and recorded
in the licensee's stock book in a manner indicated by the Director;
(d)
any individual loss or deficiency of any particular type does not exceed such percentage of
the goods in which such loss or deficiency occurred as the Director may determine in
respect of such excisable goods and in such circumstances as he may decide.
(3) The removal of any excisable goods which are in the process of manufacture, from one
customs and excise manufacturing warehouse to another such warehouse for the purpose of further
manufacturing thereof shall, for the purpose of item 608.01, be deemed to be in the customs and
excise manufacturing warehouse to which such goods are in transit, provided such goods are
removed in a manner and in containers approved by the Director.
(4) The granting of any rebate or refund under item 608.02 shall be subject to the discretion of the
Director and to such conditions as he may impose in each case.
(5) Any offer to abandon or application to destroy any goods under item 608.02 shall comply with
the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt
any offer of abandonment in respect of such goods of any class or kind or any goods to which such
circumstances apply as he may specify from any of the said conditions.
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