(iii) in respect of any quantity of such excisable goods in respect of which
duty will in his opinion become payable, accept duty (or any portion
thereof) calculated according to any basis which he deems reasonable,
from any person who sells or disposes of any material for use in the
manufacture of such excisable goods to the manufacturer thereof;
(b) if he considers that such manufacturing does not result or is not likely to result in
loss of revenue or is not, or is not likely to be, detrimental to any industry in
Swaziland, to the extent stated in paragraph (a); or
(c) if in the manufacture of such excisable goods, used parts or material on which
any duty had been paid previously was used, to such extent as he deems reasonable.
(2) Any estimate made by the Commissioner for the purposes of subsection (1)(a)(ii) or
any decision given by him as to the basis of calculating the duty to be accepted in terms of
subsection (1)(a)(iii) or as to the amount of any duty payable under this section shall be final.
(3) The manufacturer of any goods exempted from the whole or any portion of the duty
under this section shall be liable for payment of the whole or such portion of such duty as the
Commissioner may determine if they are sold or disposed of by such manufacturer.
(4) The Commissioner may, subject to such conditions as he may in each case impose, exempt any goods to which this section relates from any provision of Part IV, V or VIII.
117. (Repealed A.5/1991.)
Statistics.
118. (1) Such statistics of the import and export trade of Swaziland and of excisable goods
manufactured in Swaziland and of sales duty goods manufactured in and imported into Swaziland as the Minister may determine shall be compiled, tabulated and published at such
times and in such manner as the Minister may direct.
(2) For the purpose of subsection (1) any person —
(a) entering any goods for import or export shall, in addition to any particulars necessary for making due entry of such goods, furnish such particulars of such
goods as the Commissioner may from time to time require for the compilation of
import and export statistics; or
(b) manufacturing any excisable goods shall furnish in such manner and at such
times as the Commissioner may require the value for excise duty purposes in
terms of section 69 of all excisable goods manufactured by him, whether or not
such goods are subject to ad valorem duty or to a duty calculated according to a
unit of quantity, volume or other measurement, as the case may be.
(Amended A.11/1988.)