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CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 No. 68 of 1989 - SECT 3
Exemption
3. Section 7 of the Principal Act is amended by inserting after subsection (2)
the following subsection:
"(2A) Where a Collector is satisfied that high quality coking coal consists:
(a) in part of:
(i) a blend of coal from a mine referred to in subsection (3); or
(ii) coal from a mine referred to in subsection (4);
being a blend of coal that, or coal that, if it were not mixed with coal from
another mine would, under subsection (3) or (4), be wholly exempt from the
duty of Customs imposed by this Act; and
(b) in part of coal from a mine or mines other than the mine from which is
produced the blend of coal, or the coal, to which paragraph (a)
applies; then, without limiting, by implication, the operation of
subsection (2) or of this subsection in respect of coal from a mine to
which paragraph (b) applies, that part of the high quality coking coal
referred to in paragraph (a) is exempt from the duty of Customs
imposed by this Act.".
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