Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 37B of the ActRules for the manufacture, storage, disposal, accounting and use of biodieselCancellation of biodiesel manufacturing licence |
| 37B.05 | The Commissioner may— |
| (a) | on application cancel a customs and excise manufacturing warehouse licence for the manufacture of biodiesel, where he or she is satisfied that the licensee will no longer— |
| (i) | manufacture biodiesel; or |
| (ii) | manufacture biodiesel in commercial quantities; and |
| (b) | return or refund any security if all obligations in terms thereof have been fulfilled. |
