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Fiji Sessional Legislation |
FIJI
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.".
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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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