Excise Duly (Colour Tde,'l~ion Receh'ers) Ora,,-back K'1:ulations. 1989

L.N. 72 of 1989

CO LOUR TELEVISION IU;C EIVERS

(EXC ISE OlITVj ACT . 19112

(ACT NO. XIII OF 1982)

Excise Duly (Colour Tde,'l~ion Receh'ers) Ora,,-back K'1:ulations. 1989

IN exercise of the powers conferred by sull:seet ion (e) of ~clion 7

of the Colour Television Recci'<ers ( Excise Duty) Act. 1982. the

"'linistc r o fFinance has made the following regula tions: -

I. { Il These regulations may be cited as the Excise Duty

(Colnu r Television Receivers) Drawback Regulations. 1989.

(2) These regula tions sha ll be deemed to have come into

force on the Isl January. \989,

Subject to lhc provisions of the Colour Television Reccin·r;

(Excise DUly ) Act. 1982. andof regulations 3 and4 hc rrofa drawbad o f

Ihe excise dUly charged on locally a~mbled colour television receivers

Shall be allowed when such receivers are d isposed of in favou r of any

person who in ferms of the Import D uties Ad. 1976 or under any other

law W01.lld be exempted. or may be exempted from the payment of

import duties .... ·ere the recei,·crs to be imported inlo Mal la. und~r Ihe

s.a m e te rms 3nd oond itions under which such person s would be entitled

for suc h exemption unde r sud, Olher law.

J. Refund o f dUl y shall be cond itional 00 the clai m for the

payme nt of such drawback being supponed by proof uf enti tlement to

the sa ti sfactio n of the C()nlpt ro ller ofCustoms .

4 . f I) lbc refund of e xcise du ty shall be ind icmed by a tag

indic:o'iftJ! ","-l permanently a ffIXed to each recei\"t.~ r .

(1) The tag refe rred to in paragraph (I) of this regulation

shall be u f such type as m1Ly be determined by IlIe Comptroller of

C ustoms and shall be affi~ed 10 t he receiver as he mp), direct .

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