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Edited version of private advice
Authorisation Number: 1012648434128
Ruling
Subject: Excise Tariff Act
The Commissioner was asked to rule on the issue of excise tax and has ruled on the following questions:
Question 1
Is the manufacture of XY in Australia an excisable good under section 4 of the Excise Act 1901?
Answer
Yes, XY manufactured in Australia is an excisable good.
Question 2
If the XY is an excisable good, how is the duty calculated?
Answer
The excise duty is calculated on the total final weight of XY.