Regulation 1(a). The Excise Tax Stamp shall, in accordance with the Act, be affixed on (a) specified excisable goods which are (i) manufactured in this country and delivered for home consumption; or (ii) imported into this country  and (b) the following goods: (i) mineral water; (ii) bottled and other packaged water excluding sachet water; (iii) carbonated soft drinks; (iv) malt drink; (v) stout; (vi) beer, including cider beer; (vii) wines, including sparkling wine; (viii) spirits; and (ix) cigarettes and other tobacco products