A400
Ord. No. 66/86
Repeal of section 69A.
Amendment of section 70.
DUTIABLE COMMODITIES (AMENDMENT)
(h) by inserting in their appropriate alphabetical order the folg
definitions-
"“kerosene" means heavy oil of which more than 50% by volume
distils at a temperature not exceeding 240° Celsius;
"marked oil" means light diesel oil to which a marker and a colouring substance have been added as provided by regulations made under section 6;"; and
(i) by deleting “oils" wherever it occurs and substituting the following—
"oil".
32. Section 69A of the principal Ordinance is repealed.
33. Section 70 of the principal Ordinance is amended by inserting before the definition of "methyl alcohol" the following definition---
"“denatured methyl alcohol" means methyl alcohol certified by the Government Chemist to have been mixed with a substance or substances approved by the Government Chemist, in such manner that it cannot practicably be returned to its original form;".
34. Section 74 of the principal Ordinance is repealed and replaced by the following-
Repeal and
replacement of section 74.
"Exemptions.
Deletion and substitution of Schedule.
74. No duty shall be payable on denatured methyl alcohol.".
35. The Schedule to the principal Ordinance is deleted and substituted by the following-
Ord. No. 66/86
A401
DUTIABLE COMMODITIES (AMENDMENT)
Duty shall be payable on the following type of European-type liquor at the following rate per hectolitre measured at a temperature of 20° Celsius-
Type of Liquor
Beer not exceeding 1030° original gravity
and in addition for every degree by which the original gravity exceeds
1030°
$
120.00
4.00
4. Duty shall be payable on the following types of Non-European-type liquor
at the following rates per hectolitre measured at a temperature of 20° Celsius-
Non-European-type wines
Type of Liquor
Chinese-type spirits and other spirituous liquors, Sake, Arrack
and in addition for every 1% by which the alcoholic strength by volume
exceeds 30%
$
780.00
400.00
13.30
5. Duty shall be payable on the following types of Industrial-type liquor at the following rates per hectolitre measured at a temperature of 20° Celsius—
Type of Liquor
Ethyl alcohol, and admixtures containing ethyl alcohol
and in addition for every 1% by which the alcoholic strength exceeds
30%
6.
The Commissioner may assess the duty on-
$ 400.00
13.30
"SCHEDULE
PART I
DUTY ON LIQUOR
[ss. 4(1), (2) & 53(2).]
1. Duty shall be payable on the following types of European-type liquor at the rate of 20% of the value of the liquor (in accordance with section 26A of the Ordinance) and, in addition, at the rate specified against that type of liquor, per litre measured at a temperature of 20° Celsius-
(a) intoxicating liquors not specified in this Part at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed; and
(b) any quantity of liquor of less than 12 litres imported at any time in one
consignment at $85.00 per litre.
PART II
DUTY ON TOBACCO
1.
Type of Liquor
Duty shall be payable on tobacco at the following rates per kilogram—
(a) on unmanufactured tobacco-
$
190.00
$
(b) on manufactured tobacco-
Brandy
60.00
(i) cigars
210.00
Liqueurs, Whisky, Gin, Rum, Vodka and other spirituous liquors
43.00
(ii) cigarettes
210.00
Champagne and other sparkling wines
27.00
(iii) Chinese prepared tobacco
40.00
Still wines above 15% alcohol by volume
18.00
(iv) snuff, cigar cuttings, hand-rolling tobacco, smoking
Still wines not more than 15% alcohol by volume
15.00
Intoxicating liquors in this Part above the strength of 45% alcohol by volume, for every 1% above such strength in addition to the duties specified above
tobacco and any other variety of manufactured tobacco
190.00
1.20
PART III
2. Duty shall be payable on the following type of European-type liquor at the following rate per hectolitre measured at a temperature of 20° Celsius-
1.
Type of Liquor
Cider and Perry and other similar beverages
DUTY ON HYDROCARBON OIL
Duty shall be payable on hydrocarbon oil at the following rates per litre-
(a) motor spirit and aircraft spirit
$ 124.00
(b) light diesel oil
2.30
1.15