s 12 Imposition of duty
12.—(1) The Minister may, by order, impose an annual duty for the manufacture of goods to be levied on registered manufacturers at such rate as the Minister may determine.
(2) The Minister may in an order made under subsection (1) prescribe different rates of duties for different categories of goods.
(3) All duties due and payable by a registered manufacturer shall be recoverable as a debt due to the Government.
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