Sars on 08 April 2016 announced the creation of a rebate provision (rebate item) for acrylic sheet, classifiable in tariff subheading 3920.51, used in the manufacture of sanitary ware of plastic.
Rebate item 307.02/3920.51/01.06 reads ‘Other plates, sheets, film, foil and strip of poly(methyl methacrylate), non-cellular and not reinforced, laminated, supported or similarly combined with other materials, for the manufacture of acrylic sanitary ware classifiable in tariff heading 39.22, in such quantities, at such times and subject to such conditions as the International Trade Administration Commission may allow by specific permit.’
Itac’s reasoning and argument are contained in its report 515.
