Section 18

Form of licence 

(1) The license issued under section 17 shall be in the prescribed form.

(2) A licence issued to a manufacturer of excisable goods shall specify the following –

• (a) the class or classes of excisable goods that the manufacturer is licensed to manufacture; 
• (b) the factory or factories at which the manufacturer is permitted to manufacture excisable goods. 

(3) A factory specified in a licence issued under this section shall be used only for the manufacture of the class or classes of excisable goods specified in the licence.

(4) Only the person specified as the licensed manufacturer in a licence issued under this section shall manufacture excisable goods in the factory specified in the licence.

(5) A licence issued to a supplier of excisable services shall specify the excisable services offered