| Drawback on goods used in manufacture |
81. Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manufactured in Singapore and the prescribed goods are so exported by the manufacturer as part or ingredient of any goods manufactured in Singapore, then if customs duty or excise duty has been paid on the prescribed goods and not drawn back the Director-General may, on such exportation, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed, if —
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