Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XII : General110. Instruments and tables |
| (1) | Except as elsewhere provided in this Act, the Commissioner may by rule prescribe the instruments, meters, gauges, and other appliances and the tables, formulae and other methods of calculation to be used in ascertaining the mass, quantity, strength, relative density, temperature, pressure or any other characteristics of any goods for the purposes of this Act. |
| (2) | For calculating the full quantity of any goods which have been manufactured or used under the provisions of this Act, the Commissioner may by rule prescribe tables indicating the quantity of goods which shall be deemed to have been manufactured from any given quantity of any goods or the quantity of goods which shall be deemed to have been used in the manufacture of any given quantity of any goods manufactured therefrom. |