166By‑laws specifying goods

166  By‑laws specifying goods

  The CEO may specify in a by‑law made for the purposes of an item, or a proposed item, of an Excise Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law:

 (a) the goods, or the class or kind of goods, to which that item or proposed item applies;

 (b) the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and

 (c) such other matters as are necessary to determine the goods to which that item or proposed item applies.