EXCISE REGULATIONS 1925 (REPEALED)
For the purposes of paragraph 78A(1)(d) , the amount of a claim for drawback of excise duty paid on the exportation of goods must not exceed the amount of excise duty:
(a) paid on the goods; or
(b) in the case of specified goods within the meaning of regulation 77 - paid on the excisable goods referred to in subregulation 77(2) .
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