Section 1 - Payment of excise duty Section 2 - Exemptions Section 3 - Temporary importation of goods Section 4 - Goods not accounted for Section 5 - Quantity and value of excisable goods Section 6 - Time for payment of excise duty Section 7 - Payment of excise duty by manufacturers Section 8 - Payment of excise duty by importers Section 9 - Excise duty returns Section 10 - Assessment of excise duty and correction of return Section 11 - Credit and refund for excise duty paid on raw materials Section 12 - Refund of the excise duty paid on imported excisable goods. Section 13 - Application for refund of excise duty Section 14 - Registration of manufacturers Section 15 – Application for registration Section 16 - Compulsory registration Section 17 - Effective date of registration Section 18 - Change in relevant events or goods Section 19 - Disqualification for certificate of registration Section 20 - Death of a holder of a certificate of registration Section 21 - Cancellation of registration Section 22 - Notice to Commissioner-General Section 23 - Prohibition on warehousing of excisable goods Section 24 - Approval of premises as warehouse Section 25 - Common provisions relating to offences and penalties Section 26 - Failure to register Section 27 - Manufacture outside a warehouse Section 28 - Failure to enter into bond or lodge security Section 29 - Failure to give notice Section 30 - Failure to provide office accommodation Section 31 - Failure to submit a return Section 32 - Failure to pay tax on due date Section 33 - Application of other laws Section 34 - Security Section 35 - Liquor Section 36 - Regulations Section 37 - Interpretation Section 38 - Transitional provisions First Schedule Second Schedule