EXCISE REGULATIONS 1925 (REPEALED)
A refund of Excise duty shall not be allowed in a circumstance specified in paragraph (h) of subregulation (1) of regulation 50 :
(a) unless:
(i) in the case of tobacco - the tobacco is destroyed or is so mixed in a factory with other tobacco (not being tobacco that is to be used in the manufacture of cigarettes or cigars) that its identity is lost;
(ii) in the case of cigarettes or cigars - the tobacco contained in the cigarettes or cigars is destroyed or is so mixed in a factory with other tobacco that is to be used in the manufacture of cigarettes or cigars, as the case may be, that its identity is lost; and
(iii) in the case of snuff - the snuff is destroyed or is so mixed in a factory with other snuff that its identity is lost; and
(b) unless the manufacturer of the goods has given notice of intention to destroy the goods, or so to mix the goods, to a Collector at least seven days before the goods are destroyed or so mixed, as the case may be.
55(2)
In subregulation (1), factory , in relation to tobacco, cigarettes, cigars or snuff that is returned to the manufacturer of those goods or that is, for the purposes of paragraph (h) of subregulation (1) of regulation 50 , to be deemed to have been so returned, means a factory specified in a licence held by the manufacturer, being a licence that is in force.
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