EXCISE REGULATIONS 1925 (REPEALED)

Part XIII repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 180 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 180 formerly read:

180(1)
When required by the Collector, a brewer, distiller or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), must produce to the Collector or an officer nominated by the Collector, all books and accounts that:

(a) contain entries relating to relevant goods; and

(b) are in the possession, custody or control of the brewer, distiller or manufacturer.

 View history note

 Hide history note

History

Reg 180(1) and (1A) substituted for reg 180(1) by SR No 83 of 2001, reg 3 and Sch 1 item 9, effective 4 May 2001. Reg 180(1) formerly read:

180(1)
Every brewer, distiller, or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), shall, when required by the Collector, produce to the Collector or some officer nominated by the Collector, all books and accounts in the possession, custody or control of the brewer, distiller or manufacturer, containing entries relating to relevant goods and the Collector or nominated officer may inspect and take copies of or extracts from any such books or accounts.

180(1A)
The Collector or nominated officer may inspect, and take copies of or extracts from, any such books or accounts.

 View history note

 Hide history note

History

Reg 180(1) and (1A) substituted for reg 180(1) by SR No 83 of 2001, reg 3 and Sch 1 item 9, effective 4 May 2001.

180(2)
In this regulation:

relevant goods
means:

(a) goods referred to in subregulation (1); and

(b) any excisable goods, or goods liable to duties of Customs, that, under section 24 of the Act, were used, or are held for use, by the brewer, distiller or manufacturer in the manufacture of excisable goods.