6
(A6)
SPECIFICATION OF TAXES, DUTIES, &c.,
Act of Colonial Legislature or other Authority under which levied.
IMPORTED TOBACCO :-
DUTIES, Continued,
Section 11. The duty on tobacco imported into the Colony shall be payable as follows:-
(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.
(6) If the tobacco is forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the tobacco. from such general bonded or licensed warehouse or from some other general bonded or licensed warehouse in which the tobacco has been stored with the permission of the Superintendent, unless such removal 18 for immediate export.
(c) If the tobacco is imported by the post, the duty shall be payable before the delivery of the tobacco to the addressee, and the Postmaster General shall refuse to deliver any such tobacco until the duty has been paid,
Drawback Regulations made by the Governor in Council under section 3 (1) (b) of the Tobacco Ordinance, 1931.
1. Subject to the conditions contained in the following regulations a drawback shall be paid 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 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:
the
(a) On cigars at the rate of
(b) On cigarettes at the rate of..
71
91 cents per lb. cents per lb.
cents per lb.
Ordinance 39 of 1931, Government Notification
No. 166 of 1938.
73
cents per lb.
(c) On tobacco manufactured in 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
Provided that such cigars, cigarettes or tobacco are not manufactured from tobacco of "Empire Origin" as defined in sny Resolution for the time being in force relating to tobacco duties.
(d) On other manufactured tobacco—at a rate hased upon the duty originally paid on the tobacco used in manufacture: such rate to be fixed by the Superintendent in each case;
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 Lubacco, 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 1.
(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, in every hundred pounds weight of such tubacco, 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) 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 1.