CUSTOMS AND EXCISE MANAGEMENT ACT
Section 118: Goods to which this Part applies
This Part of this Act applies to all goods subject to a duty of excise other than spirits, beer and tobacco and hydro-carbon oil.
Cite this section
Section 118, CUSTOMS AND EXCISE MANAGEMENT ACT (1959).
https://repo.podus.ai/laws/customs-and-excise-management-act/section/118/