Finance Act, 1931
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Exemption from motor car duty. |
13.—The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), shall not be charged or levied on any casting, stamping, pressing or forging which has not undergone any process of machining and is not an assembly of motor car component parts (howsoever joined together), and is imported either separately or packed only with other articles which, if imported separately, would be exempted by this section from the said duty. |