Duty on
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62. Duty on feints and spirits is to be charged on the quantity of spirit distilled absolute alcohol contained therein after making duc allowance for
in this Colony.
Duty on bear except cider and perry.
Denatured spirits to be dutiable goods until ccrlified to The contrary,
Definition
of tobacco.
feints, if any, remaining from a previous distillation and included in the account of feints and spirits last produced, at a rate prescribed by regulations made under this Ordinance.
63. (1) The duty on beer, except cider and perry, shall be assessed according to its quantity and original gravity as determined by the Government Chemist.
(2) The duty on beer brewed in the Colony shall be assessed on the worts according to the quantity and gravity thereof either as entered by the brewer in the prescribed book or as ascertained by a member of the Preventive Service, whichever is the greater. A deduction of five per cent shall be made from the quantity of worts produced to cover such accidental loss and waste as arise in the brewing of beer:
Provided that if in the opinion of the Goverment Chemist the quantity and the gravity of the worts produced from any brewing fall short of the quantity and gravity which should have been produced having regard to the materials used, the charge for duty may be assessed in the Director's discretion on such production as determined by the Government Chemist.
64. (1) All the provisions of this Ordinance relating to dutiable goods shall apply to any denatured spirits unless and until the Govern- ment Chemist certified in writing in each case that such spirits are non-dutiable, and upon the issue of such certificate the liquor to which it relates shall be deemed to be duty-paid goods.
(2) Any fee prescribed by the Governor in Council for such certi- ficate may be proportionate to the duty which would have been payable had the liquor not been denatured: but no such fox (except a minimum fee) shall exceed one-tenth of the duty.
PART IV.
TOBACCO.
65. In the application of this Ordinance to tobacco- "Chinese prepared tobacco" (Suk Yin 20) is tobacco prepared in the traditional Chinese manner from tobacco leaf grown in the Ilok San (#0) district of China, and comprises seven main types, namely-
Sang Chit (生明)
Ting Sook
(TM)
Yee Sook
(=)
Chai See
(***)
Kan Yip
()
Sheung Sook (15)
and Sing Chit (正街)
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and may include any other traditional Chinese prepared tobacco which, in the opinion of the Director, is of a type and quality approximate to any of the seven types of Chinese prepared tobacco specified above;
"manufacture" means the conversion of tobacco into manufactured
tobacco:
"manufacturer" includes any person who owns or controls any factory
or other place wherein tobacco is manufactured:
"tobacco" includes manufactured and enmanufactured tobacco of every description and tobacco stalks, tobacco refuse, tobacco seedlings and tobacco plants:
“unmanufactured tobacco" means tobacco which has undergone no process of manufacture except curing, stripping or drying or any of them.
66. (1) For the purposes of this Ordinance or any regulations Proportion made thereunder, the proportion of moisture contained in any tobacco of moisture in tobacco. shall be deemed to be the proportion by which the weight of that tobacco would decrease on being dried at a temperature of 212" Fahrenheit under such conditions as the Director may direct, and the weight of any tobacco after the removal of the moisture contained therein shall be calculated accordingly.
(2) For the purposes of calculating any duty or drawback on tobacco. any question as to the proportion of moisture or of sand or other inorganic matter contained in any tobacco shall be determined by the examination by the Government Chemist of a sample of the tobacco taken by a member of the Preventive Service and his decision shall be final.
67. (1) A tobacco manufacturer shall not in manufacturing Manufacture, tobacco use any substance other than waler or steam, except to such rts of extent as may be permitted by the Director and subject to such con- tobacco. ditions as the Director may impose.
(2) Save where their use by him is permitted by or under this section, a tobacco manufacturer shall not receive or have in his posses- sion any of the following substances, namely—
(a) sugar or any other saccharine substance or extract. except such
as he proves to be for domestic use;
adulterated