Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1947. No. 28.

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REGULATIONS UNDER THE EXCISE ACT 1901-1942.*

I, THE ADMINISTRATOR of the Government of 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-sixth day of February, 1947.

W. DUGAN

Administrator.

By His Excellency’s Command,

BEN. COURTICE

Minister of State for Trade and Customs.

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Amendments of the Excise Regulations 1925. 

1. Regulation 29 of the Excise Regulations 1925 is amended by omitting sub-paragraph (ii) of paragraph (b) of sub-regulation (2.) and inserting in its stead the following sub-paragraph:—

“(ii) spraying and mixing effectively with phenyle emulsion, prepared by dissolving three pounds of commercial phenyle and one ounce of a red coal-tar dye approved by the Comptroller in two gallons of water, in the proportion of two gallons of dyed emulsion for each 100 pounds of stalks, refuse, clippings and waste;”.

2. Regulation 39 of the Excise Regulations 1925 is repealed.

3. After regulation 75 of the Excise Regulations 1925 the following regulations are inserted:—

“Refund and Remission of Excise Duties.

“75a.—(1.) Where Australian wine or lees containing added fortifying spirit on which Excise duty has been paid is distilled in a licensed distillery or by a vigneron a refund of excise duty may be allowed on the spirit produced from such wine or lees insofar as it is in excess of twenty-six per centum of proof spirit.

“(2.) A remission of the full amount of Excise duty due on fortifying spirit or concentrated grape must contained in Australian wine or lees stored in a licensed Customs Warehouse may be allowed where, under the control of the Customs—

(a) the wine or lees is removed from the Warehouse to a distillery or a vigneron’s premises and is distilled at those premises; or

(b) sufficient water is added to the lees to reduce the alcoholic strength to not more than fifteen per centum proof spirit.

* Notified in the Commonwealth Gazette on 28th February, 1947.

  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. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; 1945, No. 103; and 1946, No. 89.

680.—Price 3d.

“(3.) A refund or remission of duty in accordance with this regulation shall be at the rate of duty on concentrated grape must or spirit for fortifying Australian wine for the time being in force.

“75b.—(1.) Where excisable goods have, whilst under the control of the Customs, been damaged, pillaged, lost, or destroyed, or have become unfit for human consumption, or are, for some other reason, not worth the amount of duty payable thereon, and have been destroyed under supervision as prescribed, or in such manner as the Comptroller directs, a refund or remission, as the case may be, of the Excise duty payable on those goods may be made subject to the provisions of these Regulations.

(2.) Where Excise duty has been paid through manifest error of fact or patent misconception of the law a refund of the duty may be made subject to the provisions of these Regulations.

“75c. An application for refund or remission of Excise duty shall—

(a) be in accordance with Form 45;

(b) state clearly and as far as practicable full particulars of the claim; and

(c) in the case of an application for remission of Excise duty, be made while the goods are under the control of the Customs; or

(d) in the case of an application for refund of Excise duty, be made not later than fourteen days after the date on which duty was paid.

“75d. Notwithstanding the provisions of paragraph (d) of the last preceding regulation, any application may—

(a) where the Collector is satisfied that the information necessary to verify the application was ascertained by the Customs whilst the goods or the packages in which the goods were originally packed or were assumed to have been packed were under the control of the Customs—be made not later than twenty-eight days after the date on which the duty was paid; and

(b) where the circumstances are such that, in the opinion of the Collector, it is equitable that the time prescribed in that paragraph should be extended—be made not later than three months after the date on which duty was paid.

“75e. Where any Excise duty has been erroneously remitted or refunded the person to whom the refund or remission has been granted shall, on demand being made by the Collector, pay to the Collector the amount erroneously remitted or refunded.”.

4. Regulation 76 of the Excise Regulations 1925 is amended by omitting the words “Dry Batteries and Dry Cells, less than 6 volt” and the words “Carbonic Acid Gas”.

5. The Excise Regulations 1925 are amended by omitting the heading “Rebate of Excise Duty on Fortified Australian Wine when Distilled” and regulations 95 and 95a.

6. Regulation 186 of the Excise Regulations 1925 is amended by omitting sub-regulation (2.) and (3.) and inserting in their stead the following sub-regulations:—

“(2.) No label bearing the word ‘Old’ or any word or words which, in the opinion of the Collector, would reasonably lead to the belief that the spirit was old shall be applied to spirit of less than five years’ maturity.

“(3.) No label bearing the words ‘Very Old’ or any word or words which, in the opinion of the Collector, would reasonably lead to the belief that the spirit was very old shall be applied to spirit of less than ten years’ maturity.”.

7. Regulation 204 of the Excise Regulations 1925 is amended—

(a) by omitting from the second column of the table thereto the words “Dry Batteries and dry cells, less than 6 volt”; and

(b) by omitting from that column the words “Carbonic Acid Gas” and inserting in their stead the words “Spirits (excluding spirits cleared ex distilleries), amylic alcohol and fusel oil, concentrated grape must”.

8. The Excise Regulations 1925 are amended—

(a) by omitting the heading “Dry Batteries and Dry Cells Regulations” and regulations 224 to 234 (both inclusive); and

(b) by omitting the heading “Carbonic Acid Gas Regulation” and regulations 245 to 254 (both inclusive).

9. The Schedule to the Excise Regulations 1925 is amended by adding at the end thereof the following form:—

Form 45.

AUSTRALIAN EXCISE.

Reg. No. 75c. State of

Application for  of Excise Duty.

Licensee

Application for  of Excise duty is hereby made in respect of the remission goods described herein.
Description of Goods.	Quantity.	Marks and Numbers.	Tariff Item.	Rate of Duty.	Amount of Duty Involved.

* Reason for application.

 

*Address to which advice of payment to be forwarded

Claimant’s Bank

Branch

Payment will be made direct to Bank account.

Signature of Licensee

Date

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  Report of Officer.

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Goods may be destroyed.

Collector.

_______

Goods destroyed in my presence by

Officer

_______

Claim checked in every detail and found correct.

Officer

_______

The Collector,

I am satisfied that  is due.

Inspector of Excise.

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 of duty amounting to pounds

shillings and  pence, approved.

Collector.

* Strike out whichever is inapplicable.

  If space insufficient further details to be given by separate letter or report.

‡ For refund purposes only.”.

 

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