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Excise (Amendment) Act 1986

FIJI


EXCISE (AMENDMENT) ACT 1986


ACT NO. 27 OF 1986


I assent.

[L.S.]

P.K GANILAU
Governor-General
16th December 1986


AN ACT
TO AMEND THE EXCISE ACT, 1986


Act No. 13 of 1986


[16th December 1986]


ENACTED by the Parliament of Fiji-


Short title


1. This Act may be cited as the Excise (Amendment) Act, 1986.


Schedule 1 Amended


2. Schedule 1 to the Excise Act, 1986 is amended-


(a) by substituting the following item for Item No. 15-


"15
Snack foods (excluding roasted peanuts)
Prepared foods obtained by swelling or roasting cereals, cereal products, dried leguminous vegetables, starches and the like; and similar food stuffs made from flours of cereals and dried leguminous vegetables";

(b) by adding the following items immediately after Item No. 47-


"48
Aluminium utensils
Articles such as pots, pans, casseroles, kettles, trays, dishes and the like of aluminium commonly used in households, hotels, restaurants, hospitals and similar establishments
49
Baking powder
Preparations consisting of mixtures of chemical products (e.g. sodium bicarbonate, tartaric acid, ammonium carbonate, phosphates, etc.) used in baking for leavening dough
50
Blank Video Cassettes
Containers holding blank magnetic tape for the purpose of recording image and sound
51
Cake Mix
Preparation consisting of mixtures of various ingredients (e.g. flour, starches, butter or fat, sugar, milk, cream, eggs, fruits, chocolate etc.) used for baking cakes
52
Custard Powder
Preparation consisting of mixtures of various ingredients (e.g. dried eggs, fine flour, sugar, etc.) which when added to liquids such as milk produces custard
53
Fluorescent Light Units
Electric light units comprising frame, tube holders, ballast, capacitor, starter socket and starter, whether or not supplied with fluorescent tubes
54
Jelly Crystals
Preparation in the form of crystallized powder consisting of a mixture of various ingredients (e.g. sugar, gelatine, food acid, salt, artificial colours and flavours, etc.) used in making jelly
55
Exhaust Pipes and Exhaust Boxes
Lengths of metal tube of various designs forming the exhaust system of an internal combustion, engine whether or not incorporating exhaust boxes (silencers); exhaust boxes (silencers), to suppress loud sounds emitted from internal combustion engines
56
Paper Bags (except multiwall paper bags)
Bags made of paper normally used for packaging of goods for transport, storage or sales
57
Sweet Biscuits
Fine baker's ware prepared with a base of flour, sugar and sweetening matter, fat, etc., whether or not containing added almonds, flavouring, chocolate, etc.".

Schedule 2 Amended


3. Schedule 2 to the Excise Act is amended-


(a) by substituting the expression '42.42' for the expression '38.42' in column 3 of Item No. 1.01;


(b) by substituting the expression '28.97' for the expression '24.97' in column 3 of Item No. 1.02;


(c) by substituting the expression '42.42' for the expression '38.42' and the expression '28-97' for the expression '24.97' in column 3 of Item No. 1.03;


(d) by substituting the expression '$38.90' for the expression '$34.70' in column 3 of item No. 2.01;


(e) by substituting the expression '$18.38' for the expression '$17.81' in column 3 of Item No. 2.02;


(f) by substituting the expression '$38.90' for the expression '$34.70' and the expression '$18.38' for the expression '$17.84' in column 3 of Item No. 2.03;


(g) by substituting the expression '72' for the expression `66' in column 3 of Item No. 3.00;


(h) by substituting the expression '$20.88’ for the expression '$20.13' in column 3 of Item No. 4.01;


(i) by substituting the expression '$12.00' for the expression '11.50' in column 3 of Item No. 4.03;


(j) by substituting the expression '$20.88' for the expression '$20.13' in column 3 of Item No. 4.04;


(k) by substituting the expression '75 cents' for the expression '$1.30' in column 3 of Item No. 15.00;


(l) by adding the following items immediately after Item No. 47.00 -


'48.00
Aluminium Utensils
25 cents per kilogram
49.00
Baking Powder
10 cents per kilogram
50.00
Blank Video Cassettes
25 cents per unit
51.00
Cake Mix
10 cents per kilogram
52.00
Custard Powder
10 cents per kilogram
53.00
Fluorescent Light Units
50 cents per unit
54.00
Jelly Crystals
25 cents per kilogram
55.00
Exhaust Pipes and Exhaust Boxes
50 cents per unit
56.00
Paperbags (except multiwall paperbags)
8 cents per kilogram
57.00
Sweet Biscuits
45 cents per kilogram'.

(m) by adding the following item immediately after item (4) in Part 2-


"(5) Snack foods prepared domestically in small quantities for retail sale and accepted as such by the Comptroller.".


---------------------------------------


Passed by the House of Representatives this second day of December, in the year of our Lord one thousand nine hundred and eighty-six.


Passed by the Senate this tenth day of December in the year of our Lord one thousand nine hundred and eighty-six.


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