Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1942. No. 335.

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 twenty-fourth day of July, 1942.

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 “Wireless Valves”, the words “Dry Batteries and Dry Cells, less than 6 volt”.

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 “Wireless valves”, the words “Dry batteries and dry cells, less than 6 volt”.

3. After regulation 223 of the Excise Regulations 1925, the following regulations are inserted:—

“Dry Batteries and Dry Cells Regulations.

Definitions.

“224. In these Regulations, unless the contrary intention appears—

‘battery’ moans a dry battery, less than 6 volt;

‘cell’ means a dry cell, less than 6 volt.

Application for Licences.

“225. Applications for licences to manufacture dry batteries or dry cells shall be made in accordance with the form prescribed in Schedule VI. to the Act.

* 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, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; and 1942, No. 291.

1334.—Price 3d. 20/6.7.1942.

 

“226. 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 premises.

Scale of Fees.

“227. 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.

Security to be Given.

“228. 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 those Regulations shall be furnished by the applicant.

Safe Custody of Goods.

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

Manufacturer’s Records.

“230. 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 number and weight of each type of battery or cell manufactured in the factory;

(b) the number and weight of each battery or cell removed from the factory;

(c) the name and address of each person to whom any battery or cell has been delivered;

(d) the number and weight of batteries or cells delivered to each such person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector requires.

Manufacturer’s Returns.

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

(a) the number and weight of batteries and cells in the factory at commencement of the month or other period so approved;

(b) the number and weight of batteries or cells manufactured in the factory;

(c) the number and weight of batteries or cells removed from the factory;

(d) the number and weight of batteries and cells 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 22aand 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.

“232. All batteries and cells manufactured in a factory, shall be packed in the manner in which they are ordinarily sold by the manufacturer and may be removed from the factory in packages containing such quantities as are approved by the Collector.

“233.—(1.) Each battery and cell and each container in which any battery or cell is packed shall be 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 battery or cell and each container in which batteries or cells 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 outer package in which batteries or cells are removed from a factory shall be clearly marked with—

(a) the number of batteries or cells contained therein; and

(b) the name and address of the manufacturer of such batteries or cells or, alternatively, with such other marking as is approved by the Collector for purposes of identification.

“(4.) Each battery or cell, each container in which batteries or cells are packed, and each outer package in which batteries or cells are removed from a factory may also be marked with any other additional marking approved by the Collector.

Checking of Stocks.

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

 

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