Commonwealth Numbered Regulations

1987 No. 28 EXCISE REGULATIONS (AMENDMENT) - REG 7

7. Schedule 2 to the Excise Regulations is amended-

   (a)  by omitting condition (1) from column 3 in item 1 and substituting the
        following condition:

"(1) The goods shall be used in the manufacture of tobacco, cigars, cigarettes
or snuff by a manufacturer licensed to manufacture tobacco, cigars, cigarettes
or snuff, as the case may be.";

   (b)  by omitting the condition from column 3 in item 5 and substituting the
        following condition:

"The goods shall be used in the manufacture of spirituous beverages by a
manufacturer licensed to manufacture those beverages."; and

   (c)  by adding at the end the following items:
           "6 Where goods, being     The goods shall not be used in the

              Manufactured tobacco   manufacture of tobacco, cigers,
cigarettes
              liable to duties of    or snuff unless tobacco produced in

              Customs, are to be     Australia constitutes not less than 50
per
              used in the            cent by weight of the tobacco used in
that
              manufacture of         manufacture.

tobacco, cigars,
cigarettes or snuff
           "7 Where spirits, being   (1) The first-mentioned spirits shall

              spirits liable to          not be used in the manufacture of
the
              duties of Customs and      second-mentioned spirits unless the

              containing not less        manufacturer of the second-mentioned

              than 84 per cent by        spirits holds a warehouse licence, a

              volume of alcohol, are     spirit maker's licence issued
pursuant
              to be used in the          to the Distillation Act 1901, or a

              manufacture of other       licence to make methylated spirits

              spirits                    issued pursuant to the Spirits Act

1906 and the Collector has, on the
application of the manufacturer,
consented to the manufacturer blending
spirits at the warehouse, distillery
or methylator's premises to which the
warehouse licence, spirit makers'
licence or licence to make methylated
spirits relates.

(2) The first-mentioned spirits shall be
blended with spirits distilled in
Australia and containing not less than
84 per cent by volume of alcohol.

(3) The spirits manufactured from the
first-mentioned spirits are intened
for use for industrial, manufacturing,
scientific, educational or medical
purposes."