(a) if the manufactured goods are not liable to excise duty, the fiscal and customs rates of duty applicab1e in terms of Schedules Nos. 1 and 2 on any imported goods used in the manufacture of such manufactured goods and the excise rate of duty applicable in terms of Schedule No. 1 on any excisable goods used in the manufacture of such manufactured goods; and (Amended K.O-I-C. 17/1976.) (b) if such manufactured goods are liable to excise duty, the excise rate of duty applicable in terms of Schedule No. 1 on such manufactured goods. (3) Notwithstanding subsection (2), but subject to subsections (5), (6), (7), (8) and (9), the Commissioner may, on such conditions as he may impose, for the purpose of preserving any goods in a duty storage warehouse or reconditioning such goods which have, as a result of contamination or deterioration or for any other reason, become unsaleable or not readily saleable or for the purpose of fulfilling special orders, permit such goods to be reconditioned or mixed or blended in such warehouse with other goods, and in that event duty shall be paid, in lieu of the duties prescribed in subsection (2), according to the first account taken of any such goods or the total quantity of such reconditioned, mixed, or blended goods, whichever quantity is the greater, as follows— (Amended A.5/1991.) (a) if such reconditioned, mixed or blended goods are not liable to excise duty, at the fiscal and customs rates of duty applicable in terms of Schedules Nos. 1 and 2, on any imported goods contained in such reconditioned, mixed or blended goods, and at the excise rate of duty applicable in terms of Schedule No. 1 on any excisable goods contained in such reconditioned, mixed or blended goods; and (Amended K.O-I-C. 17/1976.) (b) if such reconditioned, mixed or blended goods are liable to excise duty, at the excise rate of duty applicable in terms of Schedule No. 1 on the total quantity of such reconditioned, mixed or blended goods and in addition duty in an amount equal to the amount by which the customs duty at the rate applicable in terms of Schedules Nos. 1 and 2 on any imported goods contained in such reconditioned, mixed or blended goods, exceeds the excise duty at the rate applicable in terms of this paragraph on such proportion of such reconditioned, mixed or blended goods as is represented by such imported goods contained therein: Provided that such reconditioned, mixed or blended goods shall in either case qualify for any rebate of duty specified in respect of such goods in any applicable item of Schedule No. 3, 4 or 6. (Amended A.5/1991.) (4) If the Commissioner has permitted any goods to be reconditioned or to be mixed or blended in a storage warehouse with other goods, such warehouse shall, without being licensed as a duty manufacturing warehouse and without approval of its premises or plant