s 2
(1) In this Act, unless the context otherwise Interprerequires— tation. "activity" includes commercial activity and manufacturing activity and related operations; "Authority" means any statutory body or company or department of the Government of Malaysia or of any State in Malaysia which has been appointed under the provisions of subsection (2) of section 3 to administer, maintain and operate any free zone; "commercial activity" includes trading, breaking subs. A55T bulk, goading, repacking, relabelling and transit; "customs duty" means any duty imposed by or under +AA924/95 the Customs Act 1967; Act 235. Act 176. 47924195→ AA924195 → Sub.AAl166 AA 924/95→ Act 64. Del.AA1572 [Pt. I, S. 2] "excise duty" means any duty imposed by or under the Excise Act 1976; "free zone" means any part of Malaysia declared under the provisions of subsection (1) of section 3 to be a free commercial zone or a free industrial zone; "goods" includes animals, birds, fish, plants and all kinds of movable property; "Labuan" shall have the same meaning assigned to it under section 154 of the Customs Act 1967; "Langkawi" shall have the same meaning assigned to it under section 163A of the Customs Act 1967: "legal landing.. "manufacture" means the conversion by manual oI mechanical means of organic or inorganic material into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and the term "manufacturing activity" with its grammatical variations and cognate expression shall be construed accordingly and, in relation to such term, it shall include any activity as determined by the Director-General to be manufacturing activity: Provided that the Director-General may in his absolute discretion determine that the result of any manufacture or manufacturing activity is not a new product or article; "Minister" means the Minister for the time being charged with the responsibility for finance; "operation" means the operations set out under the activity approved by the Minister under the provisions of section Iu; prescribed place..." owner."pargkon". "principal customs area" means any part of Malaysia but excluding a free zone, Labuan and Langkawi; "proper officer... "sales tax" means any tax imposed by or under the Sales Tax Act 1972; [Pt. I, S. 2-3] "service" has the same meaning as assigned to the term "prescribed service" in the Serviee Tax P.U. (A) Regulations 1975; 52/75.Del.AA1S72 "service tax" means any tax imposed by or under the- Act 151. Serviee Tax Act 1975; Ins. AA1166 Tioman... Del.AA1572 "value" in relation tol imported goods, means the subs.Ac 578 prıce which an importer would give for the goods on a purchase in the open market it the goods were delivered to him at the place of payment ot customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duty and wharf handling, storage, removal mechanical equipment and other charges incurred in a free zone) incidental to the purchase and delivery at such place had been paid. (2) For the purpose of the definition of the word "value" , import means an import into a principal customs area from a free zone. (A)... (3) The expressions "Director-General", "officer of customs". ', "senior officer of customs" of customs" and "dutiable goods»,' "proper officer shall have the meaning assigned respectively to them in the Customs Act 1967. Ins.AA 1595