Amendment status not verified — confirm the current text below against the official source.
Where alcohol, [narcotic drug or narcotic] had been supplied to a manufacturer of any dutiable goods for use as an ingredient of such goods by, or under the authority of, the collecting Government and a duty of excise on the goods so supplied had already been recovered by such Government under any law for the time being in force, the collecting Government shall, on an application being made to it in this behalf, grant in respect of the duty of excise leviable under this Act, a rebate to such manufacturer of the excess, if any, of the duty so recovered over the duty leviable under this Act. Subs. by Act 66 of 1976, sec. 39, for "opium, Indian hemp or other narcotic drug or narcotic" (w.e.f. 27/05/1976).