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| (1) The Minister may , by regulation, made under this Act, provide for the remission of excise duty leviable on any excisable articles which are found to be deficient in quality by reason, of any natural cause or otherwise. |
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| (2) Any such regulations may, having regard to the nature of the excisable article or of processing or of curing thereof, and the period of their storage or transit, fix the limits of percentage beyond which no such remissions shall, be allowed. |
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Sri Lanka Consolidated Acts