EXCISE REGULATIONS 1925 [ REPEALED]

PART IV - DRAWBACK  

REGULATION 78B   78B   AMOUNT OF CLAIM FOR DRAWBACK OF EXCISE DUTY  
For the purposes of paragraph 78A(1)(d) , the amount of a claim for drawback of excise duty paid on the exportation of goods must not exceed the amount of excise duty:


(a) paid on the goods; or


(b) in the case of specified goods within the meaning of regulation 77 - paid on the excisable goods referred to in subregulation 77(2) .




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