Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 169

                   This Part does not authorize the making by the CEO of a by-law which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette , at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.