EXCISE
TARIFF.
No. 78 of 1953.
An
Act relating to Duties of Excise.
[Assented to 10th December, 1953.]
BE it enacted by the Queen’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 1953.
(2.) The Excise
Tariff 1921-1952 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act,
may be cited as the Excise Tariff 1921-1953.
Amendment
of Tariff.
2. The
Schedule to the Principal Act is amended as set out in the Schedule to this Act
and duties of Excise are 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
twenty-fifth day of November, One thousand nine hundred and fifty-three, at
five 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 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 Queen 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, a manufacturer thereof and on which
no duty of Excise had been paid before the time when those duties are deemed to
have been imposed.
* Act No. 26, 1921, as amended by No. 28, 1924;
No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and
70,1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82.1949; Nos. 61, 62 and
80,1950; and No. 83, 1952.
THE
SCHEDULE. Section 2.
Amendments of the
Schedule to the Principal Act.
EXCISE DUTIES.
Articles. | Rate of Duty. |
2. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:— “(a) Brandy, distilled wholly from wine, the fermented juice of
fresh grapes, by a pot-still or similar process at a strength not exceeding
40 per cent, over proof, matured by storage in wood for a period of not less
than two years and certified by an officer to be pure brandy per proof
gallon
| 63s. 6d.” |
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— “(b) Blended Brandy, distilled wholly from wine, the fermented juice
of fresh grapes, and containing not less than 25 per cent, of pure spirit
(which has been separately distilled from wine, the fermented juice of fresh
grapes, by a pot-still or similar process at a strength not exceeding 40 per
cent, over proof), the whole being matured by storage in wood for a period of
not less than two years, and certified by an officer to be brandy so blended
and matured per
proof gallon
| 63s. 6d.” |
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:— “(c) Apple Brandy,
distilled wholly from apple cider and Brandies distilled from other approved
fruit juices by a pot-still or similar process at a strength not exceeding 40
per cent, over proof, matured by storage in wood for a period of not less
than two years, and certified by an officer to be pure apple or pure fruit
brandy per proof gallon
| 63s. 6d.” |
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item — “(d) Whisky, distilled wholly from barley malt by a pot-still or
similar process at a strength not exceeding 45 per cent, over proof, matured
by storage in wood for a period of not less than two years, and certified by
an officer to be pure malt whisky per
proof gallon
| 64s. 6d.” |
By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:— “(e) (1) Australian Blended Whisky, distilled partly from barley malt
and partly from other grain, containing not less than 25 per cent, of pure
barley malt spirit (which has been separately distilled by a pot-still or
similar process at a strength not exceeding 45 per cent, over proof), the
whole being matured by storage in wood for a period of not less than two
years, and certified by an officer to be whisky so blended and matured per proof gallon
| 64s. 6d. |
(2) Blended Whisky, n.e.i., distilled partly from barley malt and
partly from other grain, containing not less than 25 per cent, of pure barley
malt spirit (which has been separately distilled by a pot-still or similar
process at a strength not exceeding 45 per cent, over proof), provided that
the blended whisky contains not less than 15 per cent, of Australian pure
barley malt spirit and contains not more than 20 per cent, of spirit upon
which import duty has been paid, the whole being matured by storage in wood
for a period of not less than two years, and certified by an officer to be
whisky so blended and matured per proof
gallon
| 64s. 6d.” |
By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:— “(f) Rum, distilled wholly from sugar, sugar syrup, molasses, or the
refuse of sugar cane, by a pot-still or similar process at a strength not
exceeding 45 per cent, over proof, matured by storage in wood for a period of
not less than two years, and certified by an officer to be pure rum per proof
gallon
| 66s. 6d.” |
The Schedule—continued.
Articles. | Rate of Duty. |
2—continued. By
omitting the whole of sub-item (g)
and inserting in its stead the following sub-item:— “(G)
Blended Rum, distilled wholly from sugar, sugar syrup, molasses, or the
refuse of sugar cane, containing not less than 25 per cent. of pure spirit
(which has been separately distilled from sugar, sugar syrup, molasses, or
the refuse of sugar cane, by a pot-still or similar process at a strength not
exceeding 45 per cent, over proof), the whole being matured by storage in
wood for a period of not less than two years and certified by an officer to
be rum so blended and matured per
proof gallon
| 67s. 6d.” |
By
omitting the whole of sub-item (h)
and inserting in its stead the following sub-item:— “(h) Gin, distilled from barley malt, grain,
grape wine, apples, or other approved fruit and certified by an officer to be
pure gin per
proof gallon
| 66s. 6d.” |
By
omitting the whole of sub-item (o)
and inserting in its stead the following sub-item:— “(o) Spirits, n.e.i. per
proof gallon
| 75s. 6d.” |
5. By omitting the whole item and inserting in its stead the
following item:— “5.
(a) Liqueurs, as prescribed by
Departmental By-laws per proof
gallon
| 65s. 6d. |
(b)
Liqueurs, n.e.i. per
proof gallon
| 75s. 6d. |
(c) Flavoured
spirituous liquors, as prescribed by Departmental By-laws
per
proof gallon | 65s. 6d.” |