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THE HONG KONG GOVERNMENT GAZETTE, APRIL 13, 1934.
No. 274.
Hong Kong.
ORDINANCE No. 39 of 1931. (TOBACCO).
In exercise of the powers conferred by sections 3 and 5 of the Tobacco Ordinance, 1931, the Governor in Council further amends the Regulations under the heading "Draw- backs", contained in the First Schedule to the said Ordinance, as follows:
Amendment.
Regulation 1, amended as appears in Government Notification No. 89 published in the Gazette of the 17th February, 1933, is rescinded and the following regulation is substituted therefor :--
1.-(1) Subject to the conditions contained in the follow- ing regulations a drawback shall be paid according to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco, not being tobacco of Empire origin, manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as merchandise, shipped by him as ships' stores, or exported by him by parcel post:-
(a) On cigars at the rate of 91 cents per lb. (b) On cigarettes at the rate of 71 cents per lb. (c) On tobacco manufactured in Chinese fashion
(i) without the addition of oil, at the rate of 81 cents
per lb.
(ii) with the addition of not more than 17 per cent.
of oil, at the rate of 73 cents per lb.
(d) On other manufactured tobacco at a rate based upon the duty originally paid on the tobacco used in the manufacture: Such rate to be fixed by the Superintendent in each case.
Subject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof.
(2) Subject to the conditions before referred to, and as appears in this regulation, a drawback shall be paid upon every pound or fraction, not being less than a hundredth, of a pound of tobacco of Empire origin manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer whose name appears on the list hereinafter mentioned and who duly observes and performs the conditions set forth in paragraph (4) of this regulation, as merchandise, shipped by him as ships' stores, or exported by him by parcel post. Such drawback shall be calculated according to the proportion of Empire and non- -Empire tobacco in any blend and be at a rate based upon the duty originally paid on the tobacco of Such rate to be Empire origin used in the manufacture: fixed by the Superintendent in each case.
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