Studies and Studies issued under the said Agreement (all of which are hereinafter in this
section called the agreement).
(2) The Commissioner shall obtain and keep in his office two copies of the agreement
and shall effect thereto any amendment of which he is notified by the Secretariat of the General Agreement on Tariffs and Trade.
(3) Whenever in any legal proceedings any question arises to the contents of the
agreement, or as to the date upon which any amendment was effected thereto in terms of
subsection (2) a copy of the agreement or if amended as contemplated in subsection (2) a
copy of the agreement as amended, shall be accepted as sufficient evidence of the contents
thereof or of the effective date of any amendment thereto as the case may be.
(4) The provisions of subsection (1) shall not derogate from the interpretation which
would but for that subsection be given to section 65, 66 and 67.
(Amended A.2/2985; A.11/1988.)
PART X
REBATES, REFUNDS AND DRAWBACKS OF DUTY
Specific rebates, drawbacks and refunds of duty.
75. (1) Subject to this Act and to any conditions which the Commissioner may impose —
(a) any imported goods described in Schedule No. 3 shall be admitted under rebate
of any fiscal and customs duty applicable in respect of such goods at the time of
entry for home consumption thereof to the extent and for the purpose or use
stated in the item of Schedule No. 3 in which they are specified; (Amended K.OI-C. 17/1976.)
(b) any imported goods described in Schedule No. 4 shall be admitted under rebate
of any fiscal and customs duties applicable in respect of such goods at the time
of entry for home consumption, to the extent stated in, and subject to compliance with the provisions of, the item of Schedule No. 4 in which such goods are
specified; (Amended K.O-I-C. 17/1976; A.5/1991.)
(c) a drawback or a refund of the ordinary customs duty, anti-dumping duty, countervailing duty and surcharge actually paid on entry for home consumption on
any imported goods described in Schedule No. 5 shall, subject to paragraph
(f)(i), be paid to the person who paid such duties or any person indicated in the
notes to the said Schedule, subject to compliance with the provisions of the item
of the said Schedule in which those goods are specified; (Amended K.O-I-C.
17/1976; A.5/1991.)