11ADrawback

11A Drawback

(1) Where drawback of customs duty paid in respect of any goods is allowed pursuant to section 168 of the Customs Act and the regulations thereunder, drawback of the sales tax paid under this Act in respect of those goods shall be allowed. (2) Where sales tax has been paid under this Act in respect of goods which are not subject to customs duty, and, in the opinion of a Collector, drawback of duty would have been allowable under section 168 of the Customs Act and the regulations thereunder if the goods had been subject to such duty, drawback of the sales tax so paid shall be allowed and the provisions of the Customs Act and the regulations thereunder, in relation to drawback of customs duty, shall apply in respect of drawback of sales tax as if the goods had been subject to customs duty.