Excise Tariff 1956 (Cth)

EXCISE TARIFF.

 

No. 16 of 1956.

An Act relating to Duties of Excise.

[Assented to 12th May, 1956.]

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 1956.

(2.) The Excise Tariff 1921–1953 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 1921–1956.

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 fifteenth day of March, One thousand nine hundred and fifty-six, 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.

 

THE SCHEDULE.

 

Section 2.

Amendments of the Schedule to the Principal Act.

 

EXCISE DUTIES.

Articles.	Rate of Duty.
1. By omitting the whole item and inserting in its stead the following item:—
“1. Beer—
(a) Ale, porter, and other beer, containing not less than 2 per cent, of proof spirit per gallon	9s. 10d.
(b) Any other fermented liquors n.e.i. containing not less than 2 per cent. of proof spirit which may by Proclamation be declared dutiable under this item-------------- per gallon	9s. 10d.
For the purposes of this item beer means any fermented liquor brewed from a mash of malted or other grains or extracts from malted or other grains with or without sugars or glucose or both sugars and glucose, hops or other vegetable bitters.”
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	49s.”
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	49s.”
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	49s.”
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	80s.”
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	80s.
(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	80s.”

 

The Schedule—continued.

Articles.	Rate of Duty.
2.—continued.
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	82s.”
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	83s.”
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	82s.”
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	91s.”
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	81s.
(b) Liqueurs, n.e.i.---------------------------------------------------------------------- per proof gallon	91s.
(c) Flavoured spirituous liquors, as prescribed by Departmental By-laws
per proof gallon	81s.”
6. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) *Tobacco, hand-made strand:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown---- per lb.	17s. 6d.
(2) Otherwise-------------------------------------------------------------------------------- per lb.	18s. 2d.
* Hand-made Tobacco.—‘Hand-made Tobacco’ shall mean tobacco in the manufacture of which all operations are entirely carried on by hand without the aid of machine tools or machinery other than that used in the pressing of the tobacco.”
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
“(b) Tobacco, manufactured, n.e.i.:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown---- per lb.	17s. 9d.
(2) Otherwise-------------------------------------------------------------------------------- per lb.	18s. 5d.”
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Tobacco, fine cut suitable for the manufacture of cigarettes:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown---- per lb.	31s. 2d.
(2) Otherwise-------------------------------------------------------------------------------- per lb.	31s. 10d.”
7. By omitting the whole item and inserting in its stead the following item:—
“7. Cigars—
(a)  Hand-made------------------------------------------------------------------------------ per lb.	22s. 5d.
‡ Hand-made Cigars.—‘Hand-made cigars’ shall mean cigars in the manufacture of which every operation is performed by hand, provided that moulds may be used.
(b) Machine-made---------------------------------------------------------------------------- per lb.	23s. 5d.”
8. By omitting the whole item and inserting in its stead the following item:—
“8. Cigarettes, including the weight of the outer portion of each cigarette:—
(a) ‡Hand-made------------------------------------------------------------------------------ per lb.	31s. 7d.
‡ Hand-made Cigarettes.—‘Hand-made’ shall mean that the whole of the operations connected with the filling and completion of cigarettes shall be performed exclusively by hand.
(b) N.E.I.--------------------------------------------------------------------------------------- per lb.	31s. 10d.”

 

The Schedule—continued.

Articles.	Rate of Duty.
11. By omitting the whole of paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:—
“(2) N.E.I.—
(a) For use in aircraft, as prescribed by Departmental By-laws- per gallon	8½d.
(b) Other--------------------------------------------------------------- per gallon	11½d.”
By omitting the whole of paragraph (2) of sub-item (b) and inserting in its stead the following paragraph:—
“(2) N.E.I.---------------------------------------------------------------------- per gallon	11½d.”