EXCISE TARIFF.
No. 26 of
1960.
An
Act relating to Duties of Excise.
[Assented to 26th May, 1960.]
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 1960.
(2.) The Excise
Tariff 1921-1959 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 1921-1960.
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-ninth day of April, One thousand nine hundred and sixty, 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.
Amendment of the
Schedule to the Principal Act.
Articles. | Rate of Duty. |
4. By omitting the item and inserting in its
stead the following item:— |
“4. Saccharin; salts
of saccharin; chlorosaccharin; methylsaccharin; sodium cyclamate; calcium
cyclamate; dulcin—
|
(a) For medicinal purposes, as prescribed by Departmental By-laws
| Free |
(b)
Other----------------------------------------------------------- per
lb. | 20s.” |