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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise Warehouses

Rules for Section 37B of the Act

Rules for the manufacture, storage, disposal, accounting and use of biodiesel

Definitions

 

37B.01 In these rules, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates—

 

"biodiesel" means a biofuel as defined in Additional Note 1 to Chapter 38 of Part of 1 Schedule No. 1 to the Act;

 

"commercial manufacturer of biodiesel" means a person manufacturing biodiesel in a quantity exceeding that contemplated in rule 37B.04;

 

"non-commercial manufacturer" or "non-commercial manufacturer of biodiesel" means a person manufacturing biodiesel in a quantity not exceeding that contemplated in rule 37B.04.