18
( A 18 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislaturo or other Authority under which levied.
LICENCES, &c.—Continued.
TOBACCO DETIES (IMPORTED Tonacco):—
1. Subject to the conditions contained in the following regulations a drawback shall be pail according to the following scale upon every pound or fraction, not being less than a hundredth, of a pound of tobacco manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manu- facturer, as merchandise, shipped by him as ships' stores, or exported by him by parcel post-
(u) On cigars at the rate of
(6) On cigarettes at the rate of..
91
71
cents per lb. cents per lb.
cents per lb.
73
cents per lb.
(e) Uu tobacco manufactured iu Chinese fashion......
(i.) without the addition of oil at the rate of............ 81 (ii) with the addition of not more than 17 per cent of
oil at the rate of
subject to such increase or reduction in the amount of such drawback as may result from the examination of such tobacco, or a sample or samples thereof.
Provided that in the case of tobacco.
(a) not being tobacco prepared in Chinese fashion which does not contain inorganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 14 per cent and a proportionate deduction from the amount of drawback shall be made when the percentage of moisture exceeds 14.
When the proportion of inorganic matter (including sand) exceeds twenty-two per cent of the tobacco, exclusive of moisture, a proportion- ate deduction shall be made from the drawback according to the scale in Regulation i.
(b) being tobacco prepared in Chinese fashion with or without the addition of oil which does not contain inorganic matter (including sand) exceeding twenty-two pounds, or sand exceeding four pounds, iu every hundred pounds weight of such tobacco, exclusive of moisture, the drawback shall be calculated on a moisture standard of 10 per cent, and a proportionate deduction from the amount of drawback shall be made when the percent- age of moisture exceeds 10.
When the proportion of inorganic matter (including sand) excoeds twenty-two per cent of the tobacco, exclusive of moisture, a proportion- ate deduction shall be made from the drawback according to the scale in Regulation t.
2. No drawback shall be allowed except to a licensed manufacturer of tobacco,
3.—(1) No drawback shall be allowed unless the minimum weight of packages,
(a) for exportation as merchandise on drawback shall be 20 lbs. net, except in the case of cigars and cigarettes when the minimum weight of the packages shall be 12 lbs, net and 8 lbs, net respectively ;
(b) for shipment as ships' stores shall be 2 lbs. net in the case of cigars and cigarettes and 7 lbs. net in the case of other descriptions of tobacco, but packages of any kind of tobacco forwarded by parcel post may be of a minimum net weight of 2 lbs provided that the total net weiglit of such tobacco in each consignment is not less than 7 lbs. (2) Every such package must be labelled EXPORTED ON DRAWBACK.
4. No drawback shall be allowed unless the manufacturer;
(i) shall give 24 hours notice in writing of the date and time at which he proposes to commence the packing of the tobacco and all such packing shall take place in the presence of a Revenue Officer, to wliom the manufacturer shall deliver an Export on Drawback Permit, in triplicate, containing full particulars of the shipment and the gross weight of each package or case.
(ii) the manufacturer shall provide proper scales and weights to enable the
Revenue Officer to check the weight of packages, samples, etc.
(iii) The manufacturer shall close and secure all packages with tape or wire
and shall seal the same to the satisfaction of the Superintendent. (iv) The packages, when so closed and secured and sealed as aforesaid shall have complete shipping murks on them for the purpose of future identi- fication, including a serial mark.
11.
They shall also have permanently marked on them by stencil or otherwise, un at least three sides, the words "Exported on
Drawback in letters not less than three inches high.
5. In the case of tobacco for exportation as merchandise, or for shipment as ships"| stores, the permit after being checked and signed by the Revenue Officer shall be re- turned to the manufacturer, who shall be responsible for its return to the Super- intendent within 48 hours, duly signed by a responsible officer of the exporting ship that the tobacco has been received on board the ship.
Ordinance 10 of 1916,
Section 3. (1) (6) Government Notification,
No. 585 of 1931.