77How moisture determined

77  How moisture determined   Any manufactured tobacco which on being dried at a temperature of 100 degrees Celsius is decreased in weight by more than 30% shall be deemed to have contained more than 30% of moisture. 77AA  Tobacco leaf stock may be checked  (1) If a person has or had possession, custody or control of tobacco leaf, a Collector may request, in writing, the person to account for the tobacco leaf. Payment of duty equivalent  (2) If the person does not account for the tobacco leaf to the satisfaction of the Collector, the person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty that would have been payable on the deficient tobacco leaf if:  (a) it had been manufactured into excisable goods classified to subitem 5.5 of the Schedule to the Excise Tariff Act 1921; and  (b) it had been entered for home consumption on the day on which the Collector made the demand. Note: For provisions about collection and recovery of the amount, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.  (3) In subsection (2): deficient tobacco leaf means the weight, in kilograms, of the tobacco leaf that has not been accounted for to the satisfaction of the Collector who made the request. No effect on other liabilities  (4) This section does not affect the liability of a person arising under or because of: Request or demand not a legislative instrument  (5) The following are not legislative instruments:  (a) a request under subsection (1);  (b) a demand under subsection (2). Part VIIA—Special provisions relating to alcoholic beverages