Commonwealth Numbered Acts

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975 - SECT 7

7. (1) Where a Collector is satisfied that-

   (a)  if coal were subjected to proximate analysis, on an air-dried basis,
        it would be classified as coal having an ash content greater than 14
        per cent; and

   (b)  the crucible swelling number of the coal is not greater than 3, the
        coal is exempt from the duty of Customs imposed by this Act.

(2) For the purposes of sub-section (1), the crucible swelling number of coal
is the number which, if the coal were subjected to a test made for the purpose
of determining the crucible swelling number of coal, being a test approved in
writing by the Minister, would be that number.
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