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Section 8

. Renumbered as sub -sec. (1) and sub-sec. (2) inserted by Act 29 of 1988, s. 10 (w.e.f. 1-7-1988).

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8 . Renumbered as sub -sec. (1) and sub-sec. (2) inserted by Act 29 of 1988, s. 10 (w.e.f. 1-7-1988). on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty of excise was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.]