Dutiable Commodities.
section 23 of goods imported or for export in such vehicle; "manufacture" includes every kind of preparation, mixing and treatment except packing and unpacking; "master" includes every person, except a pilot, having command or charge of any ship;
"net register" means net registered tonnage or its equivalent calculated according to English rules under the Merchant Shipping Acts, 1894 to 1948;
"offence" means an offence against any of the provisions of this Ordinance, and includes any act or omission declared or deemed by any of the provisions of this Ordinance to be an offence;
"railway" means the Kowloon-Canton Railway, British Section, and "by rail" means by the railway; "ship" includes every description of vessel (not being or having the status of a vessel of war) used, or adapted to be used, in navigation or for the carriage of goods or persons;
"warehouse" means any premises or place or any part thereof appointed by the Director either as a general bonded warehouse or as a licensed warehouse and set apart for storing only dutiable goods.
(2) In this Ordinance "Commonwealth" has the same meaning as in the Commonwealth Preference Ordinance, and for the purposes of this Ordinance goods shall be deemed to be-
(a) of Commonwealth origin, if they are proved to the satisfaction of the Director to have been grown or produced in, and consigned from, any part of the Commonwealth; or
(b) of Commonwealth manufacture, if they are proved to the satisfaction of the Director to have been substantially manufactured in, and consigned from, any part of the Commonwealth: But no goods shall be deemed to have been substantially manufactured within the Commonwealth unless in the opinion of the Director at least one-quarter of their value is the result of labour within the Commonwealth; or
[CAP. 109
[cf. 22 Geo. 5, c. 9, s. 74.]
Definition of Commonwealth origin and manufacture.
(Cap. 47.)
24 of 1950, Schedule.
217
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