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{
    "id": 72877,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/72877/?format=api",
    "text_counter": 383,
    "type": "speech",
    "speaker_name": "Amendment of Section 149A Of Cap.472. 86.",
    "speaker_title": "",
    "speaker": null,
    "content": "Section 149 (A) of the Customs and Exercise Act is amended by inserting the following new subsection immediately after subsection (2)- (3) Where excise duty has been paid on spirits which have subsequently been used for manufacturing unexcisable goods, the exercise duty previously paid shall, on application by the manufacturer, be refunded by the Commissioner:- Provided that this subsection shall apply only to where the manufacturer is licensed by the Commissioner. This amendment seeks to allow users of spirits who manufacture unexcisable goods to reclaim refund on excise duty paid by them on the spirits."
}