EXCISE REGULATIONS 1925 (REPEALED)

Sch 2 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Sch 2 formerly read:

(regulation 2A )

Item	Cases	Conditions
1	Where the following goods, namely, spirits or liqueurs or other excisable beverages, are to be used in the manufacture of tobacco, cigars, cigarettes or snuff	(1)	The goods shall be used in the manufacture of tobacco, cigars, cigarettes or snuff by a manufacturer licensed to manufacture tobacco, cigars, cigarettes or snuff, as the case may be.
		(2)	Where the goods are capable of being used as food or beverage, the goods shall be treated in such a way as to be rendered unfit for any purpose other than the manufacture of tobacco, cigars, cigarettes or snuff.
2	Where beer containing more than 3.8 per cent by volume of alcohol that has been manufactured at a brewery is to be used in the manufacture of other beer	The beer shall be used in the manufacture of beer containing not more than 3.8 per cent by volume of alcohol and shall be so used at the brewery at which the first-mentioned beer was manufactured or, if the manufacturer of the first-mentioned beer holds a brewery licence in respect of another brewery, at that other brewery.
3	Where beer containing more than 1.15 per cent, but not more than 3.8 per cent, by volume of alcohol that has been manufactured at a brewery is to be used in the manufacture of other beer	The beer shall be used in the manufacture of beer containing not more than 1.15 per cent by volume of alcohol and shall be so used at the brewery at which the first-mentioned beer was manufactured or, if the manufacturer of the first-mentioned beer holds a brewery licence in respect of another brewery, at that other brewery.
4	Where spirits distilled from beer at a brewery are to be used in the manufacture of beer	The spirits shall be used in the manufacture of the beer at the brewery at which the spirits were distilled or, if the manufacturer of the spirits holds a brewery licence in respect of another brewery, at that other brewery.
5	Where the following goods, namely, spirits, are to be used in the manufacture of liqueurs or other excisable beverages	The goods shall be used in the manufacture of liqueurs or other excisable beverages by a manufacturer licensed to manufacture those beverages.
6	Where goods, being manufactured tobacco liable to duties of Customs, are to be used in the manufacture of tobacco, cigars, cigarettes or snuff	The goods shall not be used in the manufacture of tobacco, cigars, cigarettes or snuff unless tobacco produced in Australia constitutes not less than 50 per cent by weight of the tobacco used in that manufacture.
7	Where spirits, being spirits liable to duties of Customs and containing not less than 84 per cent by volume of alcohol, are to be used in the manufacture of other spirits	(1)	The first-mentioned spirits shall not be used in the manufacture of the second-mentioned spirits unless the manufacturer of the second-mentioned spirits holds a warehouse licence, a spirit maker's licence issued pursuant to the Distillation Act 1901 , or a licence to make methylated spirits issued pursuant to the Spirits Act 1906 and the Collector has, on the application of the manufacturer, consented to the manufacturer blending spirits at the warehouse, distillery or methylator's premises to which the warehouse licence, spirit makers' licence or licence to make methylated spirits relates.
		(2)	The first-mentioned spirits shall be blended with spirits distilled in Australia and containing not less than 84 per cent by volume of alcohol.
		(3)	The spirits manufactured from the first-mentioned spirits are intended for use for industrial, manufacturing, scientific, educational or medical purposes.
8	Where petrol that is liable to duties of Customs is to be used in the manufacture of other petrol	(1)	The manufacturer of the resulting petrol must be the holder of a warehouse licence or a licence to manufacture petroleum products under the Act.
		(2)	The first-mentioned petrol, when used in the manufacture of the resulting petrol, must be blended with petrol manufactured in Australia.
9	Where spirits that are:	(1)	The manufacturer of the resulting spirits must be the holder of:
	(a)	liable to duties of Customs; and		(a)	a licence under the Act to manufacture those spirits; or
	(b)	of the kind referred to in subitem 2 (A), (C), (D) or (F) in the Schedule to the Excise Tariff Act 1921 ;		(b)	a spirit maker's licence under the Distillation Act 1901 .
	are to be used in the manufacture of other spirits	(2)	The first-mentioned spirits, when used in the manufacture of the resulting spirits, must be blended with spirits that are:
				(a)	distilled in Australia; and
				(b)	of the same kind as the first-mentioned spirits.
			(3)	The resulting spirits must contain a greater proportion of the spirits distilled in Australia than of the first-mentioned spirits.
10	Where beverages to which column 1 of the table in subsection 19(1) of the Customs Tariff Act 1995 applies are to be used in the manufacture of other excisable beverages	(1)	The manufacturer of the resulting beverage must be a holder of:
				(a)	a licence under the Act to manufacture the other excisable beverage; or
				(b)	a spirit maker's licence under the Distillation Act 1901 .
		(2)	The resulting beverage must be an other excisable beverage.
			(3)	(Omitted by SR 278 of 2000.)

Sch 2 amended by SR 278 of 2000, reg 3 Sch 1 items 3 and 4, by substituting ``beverages to which column 1 of the table in subsection 19(1) of the Customs Tariff Act 1995 applies'' for ``spirits that are liable to duties of Customs'' in item 10, column 2 and omitting item 10 column 3 condition (3), effective 1 July 2000. Condition (3) formerly read:

The resulting beverage must contain a greater proportion by volume of alcohol manufactured in Australia than of other alcohol.

Sch 2 amended by SR 116 of 2000, reg 3 Sch 1 item 4, by substituting ``other excisable beverages,'' for ``beverages containing distilled alcohol,'' in item 1 column 2; ``other excisable beverages'' for ``beverages containing distilled alcohol'' in item 5 column 2; and ``other excisable beverages'' for ``beverages containing distilled alcohol'' in item 5 column 3, effective 1 July 2000.

Sch 2 amended by SR 116 of 2000, s 3 Sch 1 item 3, by inserting item 10, effective 1 July 2000.