166
In forceBy‑laws specifying goods
Part XVRegulations and by‑laws
166 By‑laws specifying goods
The CEO may specify in a by‑law made for the purposes of an item, or a proposed item, of an Excise Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law:
(a)
the goods, or the class or kind of goods, to which that item or proposed item applies;
(b)
the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and
(c)
such other matters as are necessary to determine the goods to which that item or proposed item applies.
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