R.S., c. E-14 Excise Act  1 (1) The portion of section 3 in Part II of the schedule to the  Excise Act  before paragraph (a) is replaced by the following:  3 Per hectolitre of beer or malt liquor containing  more than 0.5% absolute ethyl alcohol by volume but  not more than 1.2% absolute ethyl alcohol by volume, (2) Part II of the schedule to the Act is amended by adding the following after section 3: 4 Per hectolitre of beer or malt liquor containing not more than 0.5% absolute ethyl alcohol by volume, $0.