Malaysia legislation
Section 11
Section 11
Exemption of excise duties
(2)
The Minister may in any particular case:
(a)
exempt any person from the payment of the whole or any part of the excise duties or any other prescribed fees or charges which may be payable by such person on any goods; or
(b)
may direct the refund to any person of the whole or any part of the excise duties or any other prescribed fees or charges which have been paid by such person on any goods, and in granting such exemption or directing such refund, may impose such conditions as he may deem fit.
(3)
Any goods in respect of which an exemption from the payment of excise duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions, if any, subject to which the exemption from duty was granted are fulfilled, and shall be liable to all other charges, not being excise duties, to which they would be subject if no such exemption had been granted.
Minister may remit excise duties, etc.