EXCISE TARIFF.
No.
77 of 1949.
An
Act relating to Duties of Excise.
[Assented
to 28th October, 1949.]
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 and citation.
1.—(1.) This Act may be cited as the Excise Tariff 1949.
(2.) The Excise
Tariff 1921–1948, as amended by this Act, may be cited as the Excise Tariff 1921–1949.
Amendment
of Tariff.
2. The Schedule to the Excise Tariff 1921–1948 is amended as
set out in the Schedule to this Act and duties of Excise are hereby imposed in
accordance with the first-mentioned Schedule as amended by the last-mentioned
Schedule.
Time
of imposition of duties of Excise.
3. The time of the
imposition of the duties of Excise imposed by this Act is the eighth day of
September, One thousand nine hundred and forty-nine, at nine o’clock in the
forenoon, reckoned according to standard time in the Australian Capital
Territory, and this Act shall be deemed to have come into operation at that
time.
Duties
of Excise.
4. The duties of Excise
specified in the Schedule to this Act are hereby imposed in accordance with
that Schedule, as from the time of the imposition of those duties, and those
duties shall be deemed to have been imposed at that time, and shall be charged,
collected and paid to the use of the King for the purposes of the Commonwealth,
on—
(a) all goods dutiable under the Schedule
to this Act and manufactured or produced in Australia after the time when those
duties are deemed to have been imposed; and
(b) all goods dutiable under the Schedule
to this Act which were manufactured or produced in Australia before the time
when those duties are deemed to have been imposed and at that time were subject
to the control of the Customs, or to Excise supervision, or were in the stock,
custody or possession of, or belonging to, any manufacturer thereof and on
which no duty of Excise had been paid before the time when those duties are
deemed to have been imposed.
THE
SCHEDULE. Section
2.
—
Amendment of the Schedule to the Excise Tariff 1921–1948.
Excise Duties.
Articles. | Rate or Duty. |
19.
By omitting the whole item and inserting in its stead the following item:— “19. Valves for
wireless telegraphy and telephony including rectifying valves each
| 2s.
9d.” |