Finance (Excise Duty on Tobacco Products) Act, 1977
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Account of materials received by manufacturers. |
5.—The Revenue Commissioners may require a manufacturer of tobacco products to account to them to their satisfaction for all the materials received by him and, in the case of materials not so accounted for, they may require him to pay at the appropriate rate or rates the duty imposed by section 2 of this Act on such quantities of such tobacco products as, in their opinion, might reasonably be expected to be manufactured from those materials: | |
Provided, however, that the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, waive, in relation to materials shown to their satisfaction to have been destroyed or otherwise disposed of in a manner approved of by them, the duty which, but for this proviso, would be payable by virtue of this section. |