Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 167   167   BY-LAWS FOR PURPOSES OF REPEALED ITEMS  
The CEO may make a by-law for the purposes of an item of an Excise Tariff notwithstanding that the item has been repealed before the making of the by-law, but the by-law shall not apply to goods entered for home consumption after the repeal of that item.




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