4.
| (1) Where a manufacturer registered for the purpose under this Act makes a declaration to the Commissioner General of Excise that he intends to export to such country as is specified in such declaration, cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco manufactured by him. of such quantity as is specified in such declaration, the Commissioner General of Excise shall allow such manufacturer to remove such cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco from any factory or warehouse in which they are stored, without the payment of the tobacco tax payable thereon, under this Act. |
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| (2) Every manufacturer making a declaration under subsection (1) shall adduce proof to the satisfaction of the Commissioner General of Excise, within six months of such declaration, that he has exported cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco of such quantity as is specified in such declaration, to the country specified in such declaration. |
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| (3) Where a manufacturer referred to in subsection (1) fails to adduce proof to the satisfaction of the Commissioner General of Excise, that he has exported cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco of such quantity as is specified in the declaration made by him under that subsection, to the country specified in such declaration, the Commissioner General of Excise shall direct him to pay the tobacco tax payable on such cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco, with interest on the amount of such tax at the rate of ten per centum per annum, from the date on which such cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco were removed from any factory or warehouse in which they were stored, to the date of payment of such tax and the interest-thereon. |
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Sri Lanka Consolidated Acts