Commonwealth Numbered Regulations

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1989 No. 307 EXCISE REGULATIONS (AMENDMENT) - REG 3

3. After regulation 54 of the Excise Regulations the following regulation is
inserted: Destruction etc. of goods requested to be withdrawn

"54A. A refund of Excise duty is not to be allowed in a circumstance specified
in paragraph 50 (1) (db) unless the applicant establishes, to the satisfaction
of the Comptroller, that the goods, after being withdrawn and returned in
accordance with that paragraph, have been destroyed or otherwise rendered
incapable of being resold.". 


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