duty of excise

It is otherwise with goods subject to duties of excise.

The duties of excise are imposed briefly upon goods of home produce destined for home consumption.

The duties of excise are, upon this account, more unpopular than those of the customs; and so are the officers who levy them.

All manufactures of leather may be exported duty free; and the exporter is besides entitled to the drawback of the whole duties of excise.

It also followed Dixon's interpretation of Section 90 (which prohibits the states from exacting duties of excise), although both these interpretations were ultimately abandoned many years later.

The coach-tax and plate-tax are examples of the former method of imposing: the greater part of the other duties of excise and customs, of the latter.

A duty of excise applies to tobacco products, including cigars, cigarettes, cavendish, hard-pressed tobacco, pipe tobacco, and other smoking or chewing tobacco.

Fermented liquors brewed, and spirituous liquors distilled, not for sale, but for private use, are not in Great Britain liable to any duties of excise.

APD is a duty of Excise which is levied on the carriage, from a UK airport, of chargeable passengers on chargeable aircraft.

The duties of Excise Department are broadly classified as Collection of Revenue, Enforcement activity to prevent illicit liquor production, sale and trafficking and Campaign against Alcoholism.

The Court, with the exception of McTiernan J, excluded consumption taxes from duties of excise, although such taxes are frequently also a tax on the sale of goods.

A Proposal for translating the Duty of Excise from Malt Drinks to Mast, whereby may be advanced to the Crown 15 Millions for the War against France.

Officers may detain people to search their possessions for dutiable alcoholic liquor, or tobacco products, which are chargeable with any duty of excise, and liable to forfeiture under the customs and excise Acts.

His Honour found that the backdated fee was not a tax on production or manufacture, and was therefore not a duty of excise, applying the minority judgment in Parton v Milk Board (Vic).

In this case, the tax was calculated as a fixed amount per gallon of milk, and imposed on retailers, instead of at the production phase; this was held to be invalid as imposing a duty of excise.

As far as the allocation to the States from the Union duties of excise on matches, tobacco, vegetable products, tea, coffee, sugar, paper and vegetable non-essential oils was concerned, the Commission considered that it should be 25 per cent.

Goods, other than chewing tobacco, which are chargeable with a duty of excise by or under the Alcoholic Liquor Duties Act 1979; the Hydrocarbon Oils Duties Act 1979 or the Tobacco Products Act 1979.

What are called the excise-duties upon rum imported are at present levied in this manner, and the same system of administration might perhaps be extended to all duties upon goods imported, provided always that those duties were, like the duties of excise, confined to a few sorts of goods of the most general use and consumption.

The revenue which is levied by the duties of excise is supposed to fall as equally upon the contributors as that which is levied by the duties of customs, and the duties of excise are imposed upon a few articles only of the most general use and consumption.