2.
| (1) Every article manufactured in Ceylon for the purpose of sale which is not an article of any class or description for the time being specified in the Schedule to this Act shall be an article which is liable to the imposition, levy and payment of the excise tax (in this Act referred to as a " taxable article "). |
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| (2) The House of Representatives may, from time to time, by resolution-
| | (a) amend or vary the provisions of the Schedule to this Act; or | | |
| | (b) repeal such Schedule and substitute a new Schedule therefor. | | |
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Sri Lanka Consolidated Acts