(1) There is established by this Act an Exercise Tax Stamp.

(2) The Excise Tax Stamp shall, subject to section 3, be

(a) in the form and of and the nature and have the features determined by the Ghana Revenue Authority; and

(b)  issued by the Ghana Revenue Authority.

(3) The Excise Tax Stamp shall, in accordance with the Act, be affixed on

(a) The specified excisable goods which are

      (i) manufactured in this country, or 

      (ii) imported into this country, or

           (b) other goods prescribed by the Minister.