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        F. Acts / Amendment Acts

        Section 42 - Amendment of Act 27 of 1958

        Finance (No. 2) Act, 1971
        Chapter VI
        INDIRECT TAXES

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        Excise duty specification amended; fixed duty per kilolitre now tied to measurement at specified standard temperature. The amendment substitutes the table entry in section 3(1) of the Mineral Products (Additional Duties of Excise and Customs) Act to set a specified duty measure per kilolitre, tied to liquids measured at a defined temperature standard, replacing the prior entry for that item in the statutory tariff table.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Excise duty specification amended; fixed duty per kilolitre now tied to measurement at specified standard temperature.

                              The amendment substitutes the table entry in section 3(1) of the Mineral Products (Additional Duties of Excise and Customs) Act to set a specified duty measure per kilolitre, tied to liquids measured at a defined temperature standard, replacing the prior entry for that item in the statutory tariff table.


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