Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VA : Environmental Levies54EA. Exemption from licensing and payment of environmental levy |
| (1) | Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule— |
| (a) | exempt a person or category of persons from— |
| (i) | all or any of the requirements of section 54E; and |
| (ii) | the payment of environmental levy, |
for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;
| (b) | prescribe conditions and other requirements in respect of such exemption; and |
| (c) | prescribe circumstances under which such exemption may be cancelled. |