Dutiable Commodities.
RESOLUTION BY THE LEGISLATIVE COUNCIL.
(Cap. 109, section 5).
(Ordinance No. 36 of 1931).
DRAWBACK.
[26th July, 1940.]
1. The rate of drawback on duty-paid goods shall be equal to the rate of duty paid on such goods.
2. Drawback shall be calculated to the nearest tenth of a gallon, or to the nearest hundredth of a pound, as the case may be.
3. Drawback shall not be payable unless the goods in the manufacture or preparation of which the duty-paid goods were used are-
(a) perfumed spirits, medicated spirits or toilet preparations, containing not less than five per cent of alcohol by weight, in quantities of not less than two gallons of each brand, mixture or preparation;
(b) beer, in quantities of not less than five gallons,
and-
(i) the original gravity of the beer is not less than that of the worts from which it was manufactured; and
(ii) the beer is not blended from two or more kinds of beer of different original gravities;
(c) tobacco, in quantities of not less than-
(i) cigarettes
(ii) cigars
(iii) other manufactured tobacco.
2,000
200
3 lb.;
(d) hydrocarbon oils in quantities of not less than eight gallons of each kind, preparation or admixture.
[CAP. 109
Regulations- Fraser, vol. 3, p. 1351. G.N. 841/40.
Part
Part
DUTIABLE COMMODITIES REGULATIONS. (Cap. 109, sections 6, 19(3), (4), 23(3), 49, 51, 55(1), 58, 65, 77). (Ordinance No. 36 of 1931).
Regulations- Fraser, vol. 3. p. 1352.
G.N. 889/47.
G.N.A. 249/48.
G.N.A. 175/49.
G.N.A. 21/50.
[26th July, 1940.]
G.N.A. 78/50.
G.N.A. 152/50.
G.N.A. 75/51.
The regulations are divided into Parts as follows—
I-Interpretation (reg. 1).
II-Carriage of goods (regs. 2-7).
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