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THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 19, 1937.
(5) The aforementioned export permit after being checked and signed by the Revenue Officer shall be returned to the manufacturer, who shall be responsible for its return to the Superintendent, duly signed by a responsible officer of the exporting ship certifying that the beer has been received on board or in the case of beer deposited in an approved bonded warehouse a certificate of receipt from a revenue officer in charge of the warehouse.
(6)--(a) No drawback shall be payable on any such beer which shall not have been manufactured on the licensed premises from worts on which the full duty shall have been paid.
(b) No drawback shall be payable unless the claim is made within three working days of the date of exportation or of deposit in warehouse.
(c) No drawback shall be payable on any such beer if the original gravity as determined by the Monopoly Analyst is less than the original gravity of the worts from which it was manufactured.
(d) No drawback shall be paid on any beer which is composed of a blend of two or more kinds of beer of different original gravities.
(7) No drawback shall be allowed, unless with the special permission of the Superintendent, on any such beer except in accordance with a certificate of the Monopoly Analyst, which certificate shall be final and conclusive evidence of the facts stated therein to have been obtained from the examination of such beer or samples thereof. The inspecting Revenue Officer shall be entitled to draw such samples free of charge for submission to the Analyst.
Allowance in Respect of Duty on Beer accidentally lost and on Spoilt Beer.
27.—(1) If it is proved to the satisfaction of the Super- intendent that any materials upon which a charge of duty has been made, or any worts or beer, have been destroyed by accidental fire or other unavoidable cause while the same are in the licensed premises, or that any beer which has been lawfully removed from the licensed premises has accidentally become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the holder of the brewery licence as so spoilt or unfit for use, the Superintendent shall, subject to the other provisions of this regulation, remit or repay the duty charged or paid in respect thereof.
(2) Where the beer, in respect of which an application for the remission or repayment of duty is made under para- graph (1), has been returned to the holder of the brewery licence by or from another person (hereinafter referred to as "the purchaser'), as having accidentally become spoilt or unfit for use, the person making the application shall produce the beer to the Superintendent or his representative in the vessels in which it was so returned.
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