Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 166   166   BY-LAWS SPECIFYING GOODS  
The CEO may specify in a by-law made for the purposes of an item, or a proposed item, of an Excise Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law:


(a) the goods, or the class or kind of goods, to which that item or proposed item applies;


(b) the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and


(c) such other matters as are necessary to determine the goods to which that item or proposed item applies.




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