5. Section 5 of the principal enactment is hereby amended as follows:-
| (1) by the repeal of paragraph (b) of subsection (1) of that section and the substitution therefor, of the following paragraph:-
| | "(b) in any case where such excisable articles was imported into Sri Lanka, be paid by the importer of such excisable article in the prescribed manner before its removal from the customs warehouse or other place where such excisable article was stored immediately after its importation into Sri Lanka". | | |
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| (2) by the repeal of subsection (2) of that section and the substitution therefor, of the following subsection:-
| | "(2)
| | | (a) Notwithstanding anything in this Act, every person who imports any excisable article manufactured outside Sri Lanka (not being an exempted article within the meaning of sections 3A, 3B and 3C) shall pay to the Director-General of Customs, excise duty, in respect of such excisable article, prior to its removal from the customs warehouse or such other place at which such excisable article is stored, at the rates of excise duty determined under section 3. |
| (b) Where excise duty is levied on any excisable article which is imported; with reference to the value of such article, then notwithstanding anything in section 7 or any other provision of this Act, the value of such article shall be deemed to be the aggregate of -
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| (3) by the repeal of the proviso to subsection (3) of that section and the substitution therefor, of the following proviso :- |
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Sri Lanka Consolidated Acts