Section 91D

Goods subject to excise duty, other than those referred to in section 91B, manufactured in other territories of the Federation when moved to Langkawi shall be deemed to be

Goods manu factured in other terntories of the

Federation export from such territories to a place outside shall be deemed to the Federation for the purpose of sections 19

and 28 (c).".

be export when moved to Langkawi.