Excise Act 1901

Here is the summary in 150-200 words:

Excise Act 1901 is an Act relating to Excise. The compilation includes amendments made up to July 2024, and it provides a comprehensive overview of the law as amended.

The Act primarily deals with matters related to manufacturing, producing, and dealing with excisable goods, including tobacco leaf, spirits, and other substances subject to excise duty. It also covers issues related to licences, such as manufacturer, storage, producer, and dealer licenses, as well as various provisions for officers and prosecutions.

Part II of the Act focuses on administration, including general administration, delegation by Minister, and time for compliance with the Act.

The Act also includes provisions related to payment of duty, removal of excisable goods from factories, and excise control. Part VII deals with special provisions relating to tobacco, alcoholic beverages, and spirits.

Part VIII covers remissions, refunds, rebates, and drawbacks. Part IX handles officers, including their powers, protection, and miscellaneous provisions.

The Act also includes parts related to penalties, disputes as to duty, and miscellaneous provisions.