6
(A6)
SPECIFICATION OF TAXES, DUTIES, &c.,
Act of Colonial Legislature or other Authority under which levicu.
DUTIES,—Continued,
IMPORTED Tobacco :-
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 nuder on 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.
(b) 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 is 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 shull refuse to deliver any such tobacco until the duty has been paid.
Drawback Regulations made by the Governor in Council under section 3 (1) (6) of the Tobacco Ordinance, 1931.
1. (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, not being tobacco of Empire origio. | manufactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer, as merchandise; skipped by kini as ships' stores, or exported by him by purcel post :
(a) On.cigars at the rate of
(6) On cigarettes at the rate ot..............
(c) On tobacco manufactured in Chinese fashion :
91
cents per lb. 71 cents per lb.
(i) without the addition of oil at the rate of.... .....81 couts per lb.
(ii) with the addition of not more than 17 per cent ol
oil at the rate of
73 cents per lb.
(d) On other manufactured tobacco-at a rate based upon the duty originally, paid on the tobreconsed in the manufacturo: such rate to he 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.
(2) Subject to the conditions before referred to, and as appears in this regulation, a drawback shall be paid upon every pound or fraction, not being less than-a hundredth.| of a pound of tobacco of Empire origin manufactured in the Colony, upon which the proper duties have been paid, whon the tobacco is exported, by any licensed manufacturer whose name appears on the list hereinafter mentioned nud who duly observes and performs the conditions set forth fa paragraph (4) of this regulation, as merchandise, shipped by him as ships' stores, or exported by him by parcel post. Such drawback shall be calculated according to the proportion of Empire and non-Empire tobacco in any blend and be at a rate based upon the duly orginally paid on the tobacco of Empire origin used in the manufacture: Such rate to be fixed by the Superintendent in each enso.
(8) A list containing the names of those licensed manufacturers deemed by the Superintendent, in his absolate discretion, to be eligible for the benefit of the provisions of this regulation relating to tobacco of Empire origia.by rosson of his reliance that they respectively will duly and faithfully observo, and perform the conditions set forth iir paragraph (4) of this regulation, shall be prepared and kept by the Superintendent, who shall have power, in his absolute disaration, to expunge any uame from suciu line,.
Ordinance 39 of 1931, Government Notifications No. 106 of 1933, aud No. 274 of 1934,