EXCISE REGULATIONS 1925 [ REPEALED]

PART IV - DRAWBACK  

REGULATION 76   DRAWBACK OF EXCISE DUTY ON GOODS  

76(1)  
This regulation applies to any excisable goods on which excise duty has been paid except:


(a) excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth;


(b) coal;


(ba) condensate;


(c) (Repealed by SLI No 195 of 2011)


(d) liquid petroleum obtained from naturally occurring petroleum gas; and


(e) stabilized crude petroleum oil.

76(2)  
Subject to this Part, drawback of excise duty may be paid on the exportation of excisable goods to which this regulation applies.


 

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