Section 52B: Claim on waste tyres exported, whether shredded or not,

52B. Claim on waste tyres exported, whether shredded or not, or recycled into reusable goods, other than retreaded tyres (1) Subject to this section, any person who – (a) exports waste tyres, whether shredded or not; or (b) recycles waste tyres into reusable goods, other than retreaded tyres, may make a claim to the Director-General for an amount to be paid to him in accordance with the formula set out in the Sixth Schedule. Acts 2019 297 (2) Every claim under subsection (1) shall – (a) be made – (i) not later than 15 days after the end of every quarter; (ii) in such form and manner as the Director-General may determine; (b) be accompanied by – (i) the relevant bill of lading; or (ii) such other particulars or information as may be specified in the form of the claim. (3) At any time during a calendar year, no claim shall be entertained unless the weight of waste tyres exported, whether shredded or not, or recycled into reusable goods, other than retreaded tyres, exceeds 1,000 kilogrammes. (4) Where, at any time during a calendar year, the weight of waste tyres exported, whether shredded or not, or recycled into reusable goods, other than retreaded tyres, exceeds 1,000 kilogrammes, the person shall be eligible to make a claim under subsection (1) in respect of the relevant quarter. (5) On receipt of a claim under subsection (1), the Director-General shall, not later than 15 days from the date of receipt of the claim, on being satisfied that the claim meets the requirements of this section, effect payment of the amount due. (h) in the First Schedule – (i) in Part I – (A) by deleting H.S. Code 2711.13.00 and its corresponding entries; 298 Acts 2019 (B) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in the First Schedule to this Act; (ii) in Part IA – (A) in item 1, in the third column, in paragraph (a), by deleting the words “5 years” and replacing them by the words “4 years”; (B) in item 37, in the second column, by inserting, after the words “tobacco grower,”, the words “a beekeeper,”; (iii) in Part II – (A) by deleting H.S. Code 2711.13.00 and its corresponding entries; (B) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in the Second Schedule to this Act; (i) in the Fourth Schedule, by deleting the words – R is the rate of refund of – - Rs 5 per kg for waste PET bottles or PET flakes exported; or - Rs 15 per kg for waste PET bottles recycled into reusable goods, as the case may be; and replacing them by the words – R is the rate of refund of Rs 15 per kg for waste PET bottles or PET flakes exported or waste PET bottles recycled into reusable goods; (j) by adding the Sixth Schedule set out in the Third Schedule to this Act. Acts 2019 299