on under this subsection on the ground of the period or the extent of use in accordance with
the item under which such goods were entered, or on any other ground which he considers
reasonable.
(8) Any duty paid on any such goods on first entry thereof under rebate of duty shall be
deemed to have been paid in respect of any duty payable in accordance with subsection (7)
in respect of such goods.
(9) No drawback or refund shall be paid in respect of any goods specified in any item of
Schedule No. 5, 6, or 7 if such goods have been used or disposed of otherwise than in accordance with this section and the item in question or if any such item has not been complied
with in respect of such goods:
Provided that the Commissioner may, in respect of any class or kind of goods specified
in any item of Part 1 of Schedule No. 5 and used in the manufacture of any goods marketed
in Swaziland, pay any drawbacks to the extent stated in such item, where goods of comparable class, kind, quality and quantity and manufactured or produced in Swaziland have been
used in the manufacture of any goods exported. (Amended A.4/1791.)
(9bis) Any person to whom a refund of customs or excise duty has been granted on
any distillate fuel in terms of item 533.01 of Schedule No. 5 or item 609.05.10 of Schedule
No. 6 as the case may be, and who has disposed of such fuel or has applied such fuel or any
portion thereof for any purpose or use otherwise than in accordance with the provisions of
such items and the use declared in the relevant application for refund, shall pay on demand
to the Commissioner the full amount of any refund granted to him in respect of such fuel or
such portion thereof as the Commissioner may determine, during such period of two years as
the Commissioner may determine, failing which such amount or such portion shall be recoverable in terms of this Act as if it were the duty concerned. (Added A.5/1991.)
(10)If the tariff heading or sub-heading or the tariff item or sub-item or the sales duty
item or sub-item under which any goods are classified in Schedule No. 1 is expressly quoted
in any item of Schedule No. 3, 4, 5, 6 or 7 in which such goods are specified, the goods so
specified in such item of Schedule No. 3, 4, 5, 6 or 7 shall be deemed not to include goods
which are not classified under such tariff heading or sub-heading, tariff item or sub-item, or
sales duty item or sub-item.
(11)Any goods entered for use under rebate of duty under this section shall, for the purposes of this Act, be deemed to be entered for home consumption, but no entry in respect of
any such goods described in Schedule No. 3, 4 or 7 shall be valid unless the number of the
tariff heading and sub-heading or sales duty item and sub-item under which such goods are
classified in Schedule No. 1 and the number of the item of Schedule No. 3, 4 or 7 in which
such goods are specified are both declared on such entry and the industry in which and the
purpose for which such goods are to be used, as specified in such item, are declared on
such entry: