18. Payment to Excise Officers for special services and attendances

Where any manufacturer registered for the purposes of this Act or other person requires -

any service which is determined by the Minister as a special service; or

the attendance of any Excise officer at any factory or warehouse or premises other than his proper place of employment, payment shall be made for such service or attendance, as the case may be, to the Commissioner-General of Excise by such manufacturer or person at such rates as may be specified by the Commissioner-General of Excise.