S.L. 406.1 Art. 6Goods subject to levy in terms of the Local Manufacturers (Promotion) Act. Cap. 336.

Where the applicant is a retailer and the trading stock on which refund is being claimed were subject to a levy in terms of the

Local Manufacturers (Promotion) Act, and were therefore exempt from excise tax on imports, but on which excise tax on products at the rate of 5% has been paid, such refund shall be at the rate of 5% of the invoice cost, exclusive of the excise tax on products paid thereon.