No. I 2018 (3) I or the purposes of this Act the value to he placed on the expmtation of uncut or cut dimensional stone from /jmhabwc shall he deemed to he(a) the market value thereof on the date of e-,;portation as determined by reference to a reputahle exchange; or (b) the value as rct1ected on the bill of entry or other document required in tenns of section 5-l- of the C~ustoms and L-,;cise .\ct [ChapTer 23:021 to he delivered to an onicer undl'r that .\ct; whichever is the higher value. (-1.) Subject to section 6( I )(h), and this section, an) provision of the Customs Act relating to the exportation, transit and clearance of any gotxls and the payment and recovery of duty shall apply, with such changes as may he necessary, as if enacted in terms of this Act. whether or not the said prm isions apply for the purposes of an) duty levied in terms oft he Customs Act.". 26 Amendment of section 17 of Cap. 23:12 Section 17 ("Adjustments") of the Value Added Tax Act [Chapter 23:121 is amended(a) in subsection ( 1) hy the inset1ion of the following proviso thereto"Prtwided that this subsection shall not apply \\here ta,abk supplies produced by the registered operator become e-,;empt supplies by vit1ue of any amendment of this Act."; (h) in subsection (2) by the repeal of the proviso and the substitution of-"Provided that tllis subsection shall not apply--- (c) (a) to any capital gotxls or services which cost less than Iitty thousand dollars or the prescribed amount, e-,;duding ta:\; or (b) where such goods or services were deemed to he supplied to the registered operator by subsection (-1.) if the amount which was represented by "B" in the fonnula contemplated in that subsection was less than fifty thousand dollars when such goods or services were deemed to be supplied to such registert~d operator; or (c) where taxable supplies produced by the registered operator become e-,;empt supplies by virtue of any amendment of this Act."; in the prcl\'iso to subsection (5) by the insertion of the following paragraph after paragraph (a)"(al) this subsection does not apply where taxable supplies produced by the registered operator become exempt supplies by virtue of any amendment of tins Act;". PARI' I\' C'{ 'STorvis Al'iTI ExcisE Amendments to Finance AcT fChapter 23:0-J.[ 27 Amendment of Chapter XII of Cap. 23:04 Chapter XII ("Special E-,;cise Duty on Airtime and Health Fund Levy") of the Finance Act fChapter 23:041 is amended by in section -+9 ("Rate of special c-,;cise dut) 12