(Added A.10/1978.) (2) Any claim of the Government shall have priority over the claim of any person upon anything subject to the lien contemplated in subsection (1) or (1bis) and may be enforced by sale or other proceedings if the debt is not paid within three months after the date on which it became due. (Amended A.10/1978.) (3) Any refund of duty or a deposit or any other amount due to such person in respect of any matter whatsoever may be set off against such debt. (4) The Commissioner or any officer may detain anything referred to in subsection (1) by sealing, marking, locking, fastening or otherwise securing or impounding it on the premises where it is found or by removing it to a place of security determined by the Commissioner: Provided that the Commissioner may allow any such thing to be used under such conditions as he may impose in each case. (Amended A.10/1978.) (5) Any reference to goods in this section shall be deemed to include a reference to the containers of such goods. Entries, oaths, etc. made outside Swaziland of full force and effect. 115. Any entry, writing, oath or declaration required to be made under this Act shall, if made outside Swaziland to or before an officer of Swaziland, be binding and of full force and effect in Swaziland. Manufacture of excisable goods solely for use by the manufacturer thereof. 116. (1) Notwithstanding this Act, the Commissioner may in respect of any excisable goods (except ethyl alcohol) manufactured by individuals (except under item 604.00 of Schedule No. 6) for their own use, and not for sale or disposal in any manner, exempt such excisable goods from the whole or any portion of the duty thereon, subject to such conditions as he may in each case impose — (a) if he considers that such manufacturing results or is likely to result in loss of revenue or is likely to be detrimental to any industry in Swaziland to such extent as to warrant any action described in this paragraph — (i) by rule prohibit the sale to any such person of any plant, apparatus, appliance, instrument or material used or capable of use in or designed for the manufacture of such excisable goods or impose such conditions in respect of the advertising or sale of such plant, apparatus, appliance, instrument or material as he deems fit; (ii) for the purpose of calculating the duty payable on such excisable goods manufactured by any such person, estimate the quantity manufactured or the strength or other characteristic of any such quantity in any manner he may deem fit; or