10. Section 8 of the principal enactment is hereby amended by the repeal of subsection (1) of that section and the substitution of the following subsection therefor:
| (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 or which are unsold for a period of time and are determined as unsaleable, by reason of being outmoded or for any other reasonable cause, by a Board of Assessors consisting of at least two officers not below the rank of Superintendent appointed in that behalf by the Director-General. . |
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Sri Lanka Consolidated Acts