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7. No drawback shall be payable unless the claim is made within three working days of the date mentioned in the export permit as the day of shipment or departure from the Colony.
8. No drawback shall be allowed unless with the special permission of the Superintendent, on any hydrocarbon oils except in accordance with a certificate of a Government or Monopoly Analyst or Assistant Government Analyst or Assistant Monopoly Analyst, which certificate shall be final and conclusive evidence of the facts stated therein to have been obtained from the examination of such oils or a sample or samples thereof. The inspecting revenue officer shall be entitled to draw such samples free of charge.
Drawback on Light Oil Mixtures or Admixtures.
1. Subject to the conditions set forth hereunder, a drawback of thirty cents per gallon shall be paid on any duty-paid light oil content of mixtures or admixtures exported from the Colony.
CONDITIONS OF PAYMENT OF DRAWBACK,
(1) No drawback shall be paid to any person other than a manufacturer of varnishes, lacquers, thinners and other preparations containing light oils who is a licensed importer and who has been approved by the Superintendent as an exporter on drawback.
(2) No drawback shall be allowed except to the person who originally paid the duty.
(3) No drawback shall be allowed on any light oil content on which the full duty has not been paid.
(4) No drawback shall be allowed on quantities having a light oil content of less than four gallons in any one exported consignment.
(5) No drawback shall be allowed on the light oil content of any varnishes, lacquers, thinners or other preparations which have not been wholly prepared, compounded or inade in the Colony by the exporter.
(6) No drawback shall be payable unless the claim is made within three working days of the date mentioned in the Export on Drawback Permit as the day of shipment or when the ship left the port.
(7) Every application made with a view to obtaining drawback on any light oil content shall contain a declaration by the applicant, which shall be attached to the export permit and shall be signed by such declarant in the presence of a witness, tâ the effect that the goods in respect of which drawback on the light oil content is being claimed have been actually shipped for export and are not intended to be re-landed in the Colony.
(8) No drawback shall be allowed unless the exporter-
(a) gives to the Superintendent twenty-four hours notice in writing of the date and time at which he proposes to commence packing, and all such packing shall take place in the presence of a revenue officer to whom the exporter shall deliver in triplicate an Export on Drawback Permit in Form No. 12 in the Second Schedule and such permit shall contain full particulars of the shipment, and the gross weight of and quantity of light oil content in each package, case or container;
(b) provides proper scales, weights and measures to enable the revenue officer to check the weight and contents of packages, cases or containers and affords all necessary facilities for the taking of samples, for which no charge shall be made;
(c) closes and secures all packages, cases or containers and seals them to the satisfaction of the Superintendent;
(d) marks the packages, cases or containers by stencil or otherwise to the satisfaction of the Superintendent with the words "Exported on Drawback" in letters not less than three inches high and also with complete and correct shipping marks for the purpose of future identification, including a serial number mark.
(9) The Export on Drawback Permit shall be checked and signed by the revenue officer and returned by him to the exporter who shall cause the certificate of receipt thereon to be signed by a responsible officer of the exporting ship and shall return the same to the Super-