Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1942. No. 387

 

REGULATIONS UNDER THE EXCISE ACT 1901-1942.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1942.

Dated this ninth day of September, 1942.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

 

Amendments of the Excise Regulations 1925.

Goods for and amount of drawback.

1. Regulation 76 of the Excise Regulations 1925 is amended by inserting, after the words “Dry Batteries and Dry Cells, less than 6 volt”, the word “Saccharin”.

Forms of entries and despatch note.

2. Regulation 204 of the Excise Regulations 1925 is amended by inserting in the second column of the table thereto, after the words “Dry Batteries and Dry Cells, less than 6 volt”, the word “Saccharin”.

3. After regulation 234 of the Excise Regulations 1925 the following regulations are inserted:—

“Saccharin Regulations.

Application for Licences.

“235. Applications for licences to manufacture saccharin shall be in accordance with the form prescribed in Schedule VI. to the Act.

“236. The drawings and particulars to accompany applications for licences shall be as follows:—

(a) The name and situation of the factory; and

(b) A plan of the factory buildings and promises.

Scale of Fees.

“237. The fee payable by a manufacturer for a licence shall be Five pounds per annum. The fee shall be computed as from the first day of January to the thirty-first day of December, and when by reason of the time of the granting of the licence it will not continue for a full year the amount of fee shall be reduced proportionately.

* Notified in the Commonwealth Gazette on , 1942

  Statutory Rules 1925, No. 181, as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 20, 50 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; and 1942, Nos. 291 and 335.

1333.—Price 3d. 20/13.8.1942.

Security to be Given.

“238. Before a licence to manufacture is issued, security approved by the Collector in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

“230. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all saccharin manufactured in his factory on which Excise duty has not been paid.

Manufacturer’s Records.

“240. Every manufacturer shall keep records, in a form approved by the Collector, in which he shall enter daily or as otherwise permitted by the Collector—

(a) the weight in pounds of all saccharin manufactured in the factory;

(b) the weight in pounds of all saccharin removed from the factory;

(c) the name and address of each person to whom saccharin has been delivered;

(d) the weight in pounds of saccharin delivered to each such person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector requires.

Manufacturer’s Returns.

“241.—.(1.) Every manufacturer shall furnish to the Collector a return showing in regard to the calendar month, or other period approved by the Collector, to which, the return relates—

(a) the weight in pounds of all saccharin in the factory at the commencement of the month or other period so approved;

(b) the weight in pounds of all saccharin manufactured in the factory;

(c) the weight in pounds of all saccharin removed from the factory;

(d) the weight in pounds of all saccharin in the factory at the close of the last day of the month or other period so approved;

(e) the amount of duty paid; and

(f) such other particulars, as the Collector requires.

“(2.) The return shall be made up to the close of the last day of each month or other period so approved and shall be verified by a declaration made by the manufacturer in accordance with Form 22A and shall be lodged with the Collector within seven days after the end of each month or other period so approved.

Sizes and Marking of Packages.

“ 242. All saccharin manufactured in a factory shall be packed in the manner in which it is ordinarily sold, by the manufacturer and may be removed from the factory in packages containing such quantities as are approved by the Collector.

“ 243.—(1.)Each package in which saccharin is packed and each outer package in which saccharin is removed from a factory shall be clearly marked, to the satisfaction of the Collector, with the name and address of the manufacturer.

“(2.) In lieu of the marking provided for in sub-regulation (1.) of this regulation each package of saccharin and each container in which packages of saccharin are packed may be marked with the factory and State numbers, to be allotted by the Collector, and the words ‘Made in Australia’. The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or a triangle, thus—

“(3.) Each package containing saccharin and each outer package in which saccharin is removed from a factory may also be marked with any other additional marking approved by the Collector.

Checking of Stocks.

“244.The Collector shall cause stocks to be checked at such times as he considers necessary.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer,