Section 94: Any operator of Spirits, wine, ale or 0%
This section is inserted by Act No 12 of 2023, section 28.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
94. Any operator of Spirits, wine, ale or 0%
a lounge at the beer sold, transferred
Sir Seewoosagur or removed, as the case
Ramgoolam may be, from a bonded
International warehouse, a Customsairport Approved Storeroom, a
duty-free shop, a shop
operating under the
Deferred Duty and Tax
Scheme, by a manufacturer
of excisable goods or a
freeport operator, provided
that the spirits, wine,
ale or beer are served to
passengers in the lounge.
This exemption shall be
granted on such terms
and conditions as the
Director-General may
determine.
Acts 2023 225
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Questions this section answers
- Is alcohol sold to airport lounge passengers exempt from excise duty?