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 biodieselDefinitions |
| 37B.01 | In 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.
