Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 169   169   RETROSPECTIVE BY-LAWS NOT TO INCREASE DUTY  
This Part does not authorize the making by the CEO of a by-law which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.




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