76Drawback of excise duty on goods

76 Drawback of excise duty on goods

(1) This regulation applies to any excisable goods on which excise duty has been paid except: (a) excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth; (b) coal; (ba) condensate; (d) liquid petroleum obtained from naturally occurring petroleum gas; and (e) stabilized crude petroleum oil. (2) Subject to this Part, drawback of excise duty may be paid on the exportation of excisable goods to which this regulation applies.