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34
13th Feb.]
[A.D. 1929.
A.D. 1929.]
They shall also have permanently marked on them by stencil or otherwise, on at least three sides, the words Exported on Draw-
back" in letters not less than three inches high.
5. In the case of tobacco for exportation as mer- chandise, or for shipment as ships' stores, the permit after being checked and signed by the Revenue Officer shall be returned to the manufacturer, who shall be res- ponsible for its return to the Superintendent within 48 hours, duly signed by a responsible officer of the export- ing ship that the tobacco has been received on board the ship.
6. Manufactured tobacco including cigars and ciga- rettes may be exported on drawback by parcel post direct from the tobacco manufacturer's premises under these regulations provided that the gross weight of each. parcel does not exceed that allowed by the Post Office regulations and that an approved printed label bearing the words Exported on Drawback is affixed to the front of each parcel, close to the address. The external wrapper of each parcel shall be sealed by the Revenue Officer with a revenue seal. The permit shall be sub- mitted to the Post Office together with the parcel and shall be returned duly signed by an officer of the Post Office to the effect that the parcel has been duly posted with the revenue seal intact.
7. No drawback shall be allowed on any tobacco which shall not have been wholly manufactured from tobacco on which the full duty shall have been paid, nor on any tobacco which shall be mixed with any dirt or rubbish, or which shall be made or manufactured with or to which shall be added any other ingredients, matter, or thing not necessary or usual in the manufac- turing of tobacco.
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 when the ship left the port.
[13th Feb. 35
8. No drawback shall be allowed on any tobacco which shall not have been wholly manufactured within the licensed premises of the person submitting the tobacco for exportation or shipment.
9. No drawback shall be allowed, unless with the special permission of the Superintendent, on any tobacco 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 tobacco or a sample or samples thereof.
The inspecting Revenue Officer shall be entitled to draw such samples free of charge for submission to the Analyst.
COUNCIL CHAMBER,
13th February, 1929.
W. J. CARRIE,
Clerk of Councils.
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