Section 17
Section 19b of the principal Act is amended—
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 17 of 80
Section 17
(a)
by substituting for the words “a senior officer of excise a declaration in duplicate, substantially” the words
“a senior officer of excise a declaration”; and
(b)
by deleting the words “, where goods of a like description are liable to excise duty”.