5.
| (1) The excise duty levied under section 3 on any excisable article shall"
| | (a) in any case where such excisable article has been produced or manufactured in Sri Lanka, be paid by the producer or manufacturer of that excisable article, in the prescribed manner, prior to its removal from the factory or other place in which, such excisable article was produced or manufactured; or | | |
| | (b) in any case where such excisable article was imported into Sri Lanka, be paid by the importer prior to its removal from the Customs, warehouse or other place at which such excisable article was stored immediately after its importation into Sri Lanka. | | |
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| (2) Where the excise duty payable on any excisable article is not paid in accordance with the provisions of subsection (1). Such excise duty shall be deemed to be in default. |
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Sri Lanka Consolidated Acts