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

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise Warehouses

Rules for Section 37B of the Act

Rules for the manufacture, storage, disposal, accounting and use of biodiesel

Definitions

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37B.01In these rules, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates—

 

"biodiesel" means a biofuel as defined in Additional Note 1 to Chapter 38 of Part of 1 Schedule No. 1 to the Act;

 

"commercial manufacturer of biodiesel" means a person manufacturing biodiesel in a quantity exceeding that contemplated in rule 37B.04;

 

"non-commercial manufacturer" or "non-commercial manufacturer of biodiesel" means a person manufacturing biodiesel in a quantity not exceeding that contemplated in rule 37B.04.