Excise Order, 2006 · As enacted · Part III · Levying of Excise Duties
11. Classification and valuation by proper officer of excise
Official textFrom Attorney General's Chambers, unchanged
A proper officer of excise may, in respect of any dutiable or unexcisable goods-
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
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determine the class of goods to which such dutiable or unexcisable goods belong; and
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
{b) value, weigh, measure or otherwise examine, or cause to be valued, weighed, measured or otherwise examined such dutiable or unexcisable goods, for the purpose of ascertaining the excise duty leviable thereon.
unexcisable goods
"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
All necessary operations relating to the valuation, weighing, measuring or examination of dutiable or unexcisable goods shall be performed by or at the expense of the owner thereof or his agent:
Provided that the proper offi.cer of excise may at his discretion direct that any such operations shall be performed by persons under his control, and in any case such operations shall be performed at the expense of the owner or his agent.
When a valuation of any goods has been made by a proper offi.cer of excise, such valuation shall be presumed to be correct until the contrary is proved.
Any person who is dissatisfied with a decision of the proper offi.cer of excise under subsection (1) as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection ( 1) of section 9 or with the valuation, weighing, measuring or examining of any goods may pay the excise duty levied under protest.
Where excise duty has been paid under protest, the proper offi.cer of excise shall, within 30 days of such payment being made, refer any question as to classification or valuation of goods to the Controller for his decision.
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
unexcisable goods
Defined · s 2"unexcisable goods" means goods in respect of which a breach of this Order has been committed;
Part IV
Part VI
Part VII
Part VIII
Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
Part C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII