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Section 96: A Non- (a) One motor car of an 0%

Excise Act

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.

96. A Non- (a) One motor car of an 0% Governmental engine capacity not Organisation exceeding 1,600 c.c.; registered with (b) one double space the National cabin vehicle; Social Inclusion (c) one single space Foundation cabin vehicle; or (d) one van, approved by the National Social Inclusion Foundation. This exemption shall be granted not more than once in every 7 years. Where the Director-General is satisfied that the motor vehicle is damaged in an accident and is a total loss, he may grant exemption for a replacement motor vehicle. (g) in the Second Schedule, by repealing Part II and Part III and replacing them by Part II and Part III set out in the Sixth Schedule to this Act; 226 Acts 2023 (h) in the Fourth Schedule, by deleting the following 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; and replacing them by the following words – R is the rate of refund of – (a) 15 rupees per kg for waste PET bottles or PET flakes exported; or (b) 30 rupees per kg for waste PET bottles recycled into reusable goods; (i) by repealing the Seventh Schedule and replacing it by the Seventh Schedule set out in the Seventh Schedule to this Act.

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