EXCISE
TARIFF.
No. 125 of 1964.
An Act relating to Duties of Excise.
[Assented to 24th November, 1964.]
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 1964.
(2.) The Excise
Tariff 1921-1963 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 1921-1964.
Commencement.
2.This
Act shall be deemed to have come into operation on the twelfth day of August,
One thousand nine hundred and sixty-four.
Amendment
of Tariff.
3.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 Schedule to the
Principal Act as so amended.
Goods
subject to duties of Excise imposed by this Act.
4.The
duties of Excise imposed by this Act shall be charged, collected and paid to
the use of the Queen for the purposes of the Commonwealth—
(a)on all goods dutiable under the
Schedule to the Principal Act as amended as set out in the Schedule to this Act
and manufactured or produced in Australia after the time at which this Act is
deemed to have come into operation; and
(b)on all goods dutiable under the
Schedule to the Principal Act as so amended and manufactured or produced in
Australia before that time, being goods—
(i) that 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 belonged to, a manufacturer or producer of the goods; and
(ii) on which no duty of Excise had been paid
before that time.
THE SCHEDULE. Section
3.
Amendments of the Schedule to the Principal Act.
Articles. | Rate of Duty. |
6. By omitting
sub-items (a), (b) and (c) and
inserting in their stead the following sub-items:—
|
“(a) Tobacco, hand-made* strand— |
(1) In the manufacture of which all the tobacco leaf used is
Australian-grown per lb.
| 19s. 6d. |
(2) Otherwise per............................................................................. lb.
| 20s. 2d. |
* hand-made ‘, in relation to tobacco, means that all the
operations in the manu-facture of the tobacco have been carried on entirely
by hand without the aid of machine tools or machinery, other than that used
in the pressing of the tobacco.
|
“(b) Tobacco, manufactured, n.e.i.— |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown
per lb.
| 19s. 9d. |
(2) Otherwise per............................................................................. lb.
| 20s. 5d. |
“(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.
| 36s. 5d. |
(2) Otherwise per............................................................................. lb.
| 37s. 1d.” |
7. By omitting the item and inserting in its stead the following
item:— |
“ 7. Cigars— |
(a) *Hand-made per.............................................................................. lb. | 27s. 8d. |
* ‘Hand-made’, in relation to cigars, means that all the
operations in the manufacture of the cigars have been carried on entirely by
hand or by the use of moulds.
|
(b) Machine-made per........................................................................... lb. | 28s. 8d.” |
8. By omitting the 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. | 36s. 10d. |
* ‘Hand-made’, in relation to cigarettes, means that all the
operations connected with the filling and completion of the cigarettes have
been carried on entirely by hand.
|
(b) N.E.I. per.......................................................................................
lb. | 37s. 1d.” |
21. By omitting the item. |