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Contents

Part III · Levying of Excise Duties

23. Questions in respect of goods deemed dutiable

(1)

If any question arises 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, such question shall be decided by the Controller.

(2)

Any certificate purporting to be signed by the Controller stating his decision under subsection ( 1) shall be admitted in evidence for the purpose of any proceedings under this Order.

Report

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

General