18. Where any manufacturer registered for the purposes of this Act or other person requires-
(a) any service which is determined by the Minister as a special service ; or |
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(b) the attendance of any Excise officer at any factory or warehouse or premises other than his proper place of employment, |
| payment shall be made for such service or attendance, as the case may be, to the Commissioner-General of Excise by such manufacturer or person at such rates as may be specified by the Commissioner-General of Excise. |