Section 4, The Finance Act, 2011.

Part II of the Schedule to the Customs Tariff Act 1978 isamended– (a) by the insertion immediately after paragraph (e) thereof, of the following items with 10% duty and numbered as paragraphs (e 1) to ( e 9) respectively:- "for specially prepared infant's food under HS Code 0402.10.21 for specially prepared infant's food under HS Code 0402.29.21 for specially prepared infant's food under HS Code 1901.10.00 for specially prepared infant's food under HS Code 1904.10.10 for specially prepared infant's feeding rusks under HS Code 1905.40.10 for specially prepared infant's food under HS Code 2005.10.10 for specially prepared infant's food under HS Code 2007.10.10 for specially prepared infant's food under HS Code 2014.20.10 for specially prepared infant's food under HS Code 2016.90.10" (b) in respect of paragraph (v) (paraffin wax), by the insertion at the end thereof of the following:– of Act No. 16 of 1978. of Act No. 3 of 1969. No. 12 Finance Act 2011 No. 12 Finance Act 20116 7 " but the import duty of 20% shall be calculated, instead of using the CIF value, by using the following reference values, as appropriate:- (i) 46g (1 x 30 x 8) shall range from $22.5 to $22.8 per carton; (ii) 81.2g (1 x 15 x 10) shall range from $25.0 to $25.5 per carton".