EXCISE REGULATIONS 1925 (REPEALED)

PART IV - DRAWBACK  

REGULATION 77   DRAWBACK OF EXCISE DUTY ON SPECIFIED GOODS  

77(1)    
In this regulation:

specified goods
means:

(a) manufactured goods in the manufacture of which excisable goods have been used; or

(b) excisable goods that have been subjected to a process or to treatment in Australia.

excisable goods
, in relation to specified goods, means excisable goods:

(a) on which excise duty has been paid; and

(b) that have not been used in the Commonwealth otherwise than:

(i) in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or

(ii) for the purpose of being inspected or exhibited;

other than coal, condensate, liquid petroleum obtained from naturally occurring petroleum gas, stabilized crude petroleum oil and excisable goods included in a class of goods declared by the Minister, by notice published in the Gazette , to be a class of goods to which this regulation does not apply.

77(2)    
On the exportation of specified goods, drawback of excise duty may, subject to this Part, be paid in respect of:

(a) the excisable goods used in the manufacture of the specified goods; or

(b) the excisable goods that were subjected to a process or to treatment for the purpose of producing the specified goods;

as the case may be, and also in respect of any excisable goods lost or wasted in the manufacture of the specified goods.

77(3)    
Drawback of excise duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.