Excise Act 1949

EXCISE. No. 46 of 1949. An Act to amend the Excise Act 1901 – 1947, and for other purposes. [Assented to 27th October, 1949.] BE it enacted by the King ’ s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:— Short title and citation. 1. — ( 1 .) This Act may be cited as the Excise Act 1949. ( 2 .) The Excise Act 1901 – 1947 , as amended by this Act, may be cited as the Excise Act 1901 – 1949. Commencement. 2 . This Act shall come into operation on the date on which the Customs Act 1949 comes into operation. 3. — ( 1 .) Section seventy-five of the Excise Act 1901 – 1947 is repealed and the following section inserted in its stead:— Destruction of waste tobac c o. “ 7 5 . Notwithstanding the provisions of section fifty-six of this Act, stalks, refuse, clippings or waste arising from the manufacture of tobacco in a factory may be removed, as prescribed, from the factory for destruction as prescribed. ” . ( 2 .) The provisions of the section repealed by the last preceding sub-section shall, notwithstanding the repeal of that section, continue to apply in relation to leaf tobacco entered for home consumption before the commencement of this Act.