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Application of enactments (Chapter II).
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118.—(1) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to the provisions of this Chapter in respect of excisable products imported into the State as they apply in relation to duties of customs.
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(2) The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications apply in relation to the provisions of this Chapter in respect of excisable products produced in the State as they apply to duties of excise.
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