Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Samples of material and of partly manufactured excisable goods and of excisable goods subject to the CEO's control, and of goods which an officer has reasonable grounds for suspecting are excisable goods on which duty has not been paid may for any purpose deemed necessary by the Collector be taken utilized and disposed of by any officer in manner prescribed.
(2) For the purposes of subsection (1), treat all tobacco as excisable goods.