Customs and Excise Act, 1964 (Act No. 91 of 1964)

The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.