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Excise Act 1901
167By‑laws for purposes of repealed items
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167 By‑laws for purposes of repealed items
The CEO may make a by‑law for the purposes of an item of an Excise Tariff notwithstanding that the item has been repealed before the making of the by‑law, but the by‑law shall not apply to goods entered for home consumption after the repeal of that item.