EXCISE TARIFF.

No. 11 of 1902.

An Act relating to Duties of Excise.

[Assented to 26th July, 1902.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title

1. This Act may be cited as the Excise Tariff 1902.

Incorporation.

2. The Distillation Act 1901, the Beer Excise Act 1901, and the Excise Act 1901 shall be incorporated and read as one with this Act.

Definitions.

3. In this Act, except where otherwise clearly intended—

“Tariff” means the Tariff proposed in the Parliament on the eighth day of October One thousand nine hundred and one.

“Tariff alteration” means any alteration of the Tariff since-proposed in the Parliament.

Time of imposition of uniform Duties of Excise.

4. The time of the imposition of uniform Duties of Excise is the eighth day of October One thousand nine hundred and one at four o'clock in the afternoon reckoned according to the standard time in force in the State of Victoria, and this Act shall be deemed to have come into operation at that time.

Duties of Excise.

5. The Duties of Excise specified in the Schedule are hereby imposed according to the Schedule, as from the time of the imposition of uniform Duties of Excise and such other later dates as are mentioned in the Schedule in regard to any particular items, and such

duties shall be deemed to have been imposed at such time and dates, and shall be charged collected and paid to the use of the King for the purposes of the Commonwealth on the following goods namely:—

(a) All goods dutiable under the Schedule and manufactured or produced in Australia after the time when such duties are deemed to have been imposed; and

(b) All goods dutiable under the Schedule and manufactured or produced in Australia before the time when such duties are deemed to have been imposed, and which were at that time subject to the control of the Customs or to Excise supervision or in the stock custody or possession of or belonging to any brewer distiller manufacturer or refiner thereof, and on which no duty of Customs or Excise had been paid before the time when such duties are deemed to have been imposed.

Validation of collections under Tariff proposals.

6. All duties of Excise collected pursuant to any Tariff or Tariff alteration shall be deemed to have been lawfully imposed and collected, and no additional duty shall be payable on any goods on which duty was so collected merely by reason that the rate at which the duty was so collected is less than the rate of duty specified in this Act, and no duty shall be payable in respect of goods delivered for home consumption free of duty pursuant to any Tariff or Tariff alteration.

Substitutes for excisable goods.

7. Whenever any goods are manufactured which in the opinion of the Minister are a substitute for any excisable goods, or are intended to be or can be used as such substitute, or for any purpose for which such excisable goods can be used, or for any similar purpose, the Minister may by Gazette notice direct that such first mentioned goods shall be charged with Excise duty at a specified rate, such rate to be proportionate to the rate of duty chargeable on the excisable goods according to a standard to be prescribed by regulations under the Excise Act, and upon the publication of the Gazette notice the goods specified therein shall be deemed to be excisable goods.

THE SCHEDULE.

THE EXCISE TARIFF.

All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.

“Proof” or “Proof Spirit” means spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60° Fahrenheit has a specific gravity of 0 9198 as compared with that of distilled water at the same temperature.

“N.E.I.” means “not elsewhere included.”

EXCISE DUTIES.