PART II (INDUSTRIAL-TYPE LIQUORS).
Type of Liquor
Hong Kong Origin
Common- wealth
Other
Origin
Origin
$
Ethyl alcohol, and admixtures containing
ethyl alcohol
6.50
6.30
7.50
and in addition for every one per cent by which the alcoholic strength by volume exceeds 30%
0.26
0.26
0.30
(3) Other manufactured tobacco including suuff and cigar cuttings—
@) of Commonwealth origin and manufacture
(1) of Commonwealth manufacture only
(ii) Chinese prepared tobacco odpalmqeyd (iv) other varieties ........................d grindysarmiarendoorondeletuumor.em
DUTIES ON HYDROCARBON OILS.
$5.20
5.80
2.50
6.70
Dury shall be payable on hydrocarbon oils at the following rates per gallon-
Provided that the Director may assess the duty on intoxicating liquors not specified in Part I or II, at the rate prescribed for liquor which in his opinion most nearly approximates to the liquor on which duty is to be assessed;
Provided also that the Director may in his discretion assess the duty on any quantity of liquor of less than two gallons, imported at any time in one cousignment, at $50 per gallon.
DUTIES ON TOBACCO.
Duty shall be payable on tobacco at the following rates per lb.
A.—on UNMANUFACTURED TOBACCO-
(1) Unstripped tobacco containing-
(a) 10 per cent or more of moisture by weight-
())) tobacco of Commonwealth origin (ii) other tobacco
$5.45
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5.75
548
5.78
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(b) less than 10 per cent of moisture by weight-
(i) tobacco of Commonwealth origin (ii) other tobacco
(2) Stripped tobacco containing-
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(a) 10 per cent or more of moisture by weight-
(1) tobacco of Commonwealth origin
5.60
(i) other tobacco
5.90
(b) less than 10 per cent of moisture" by weight-
(1) tobacco of Commonwealth origin GD other tobacco
5.3
6.05
B-on MANUFACTURED TOBACCO-
(1) Cigan-
(i) of Commonwealth origin and manufacture ..................****** (ü) of Commonwealth manufacture only
6.50
1.25
(i) other cigars
9.00
(2) Ciguettes-
() of Commonwealth origin and manufacture
6,60
KADARKAN
(ii) of Commonwealth manufacture only
1.30
(ii) other cigarettes
8.10
(2) light olls-
B) motor spirit
() other light oils ......alakoodoolant premetendanafnaðarhageernoooooo
(8) heavy oils-----
(i) diesel oil for public omnibuses owned and operated by China Motor Bus Company Limited and by the Kowloon Motor Bus Company (1933) Limited, respectively ...........................Pagodee+amc (f) diesel oil for other road vehicles
$1.50 0.10
0.50
1.00 0.10
(i) other diesel oil and other heavy oils not specified above
"motor spirit" means any light oil which has been rendered suitable for use as a fuel in any internal combustion engine by the addition of any compound or compounds of lead and any other light oil suitable and intended for use in any internal combustion engine.
DUTY ON TABLE WATERS.
Duty shall be payable on table waters at 48 cents per gallon.
DUTY ON METHYL ALCOHOL,
Duty shall be payable on methyl alcohol at the rate of $7.50 per gallon and in addition, for every one per cent by which the strength of methyl alcohol by volume exceeds 25 per cent, 30 cents per gallon.
COUNCIL CHAMBER,
9th October, 1963.
.1%
(Secretariat FIN48/3231/47)
crusthe
Deputy Clerk of Councils.