(AT)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
DUTIES,—Continued.
IMPORTED TOBACCO :-
(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 maunfactured in the Colony, upon which the proper duties have been paid, when the tobacco is exported, by any licensed manufacturer whose name appears on the list hereinafter mentioned and who duly observes and performs the conditions set forth in paragraph (4) of this regulation, as merchandise, shipped by bim 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 duty orginally paid on the tobacco of Empire origin used in the manufacture: Such rate to be fixed by the Superintendent in each ense,
(3) A list containing the names of those licensed manufacturers deemed by the Superintendent, in bis absolute discretion, to be eligible for the benefit of the provisions of this regulation relating to tobacco of Empire origin by reason of his reliance that they respectively will duly and faithfully observe and perform the conditions set forth in paragraph (4) of this regulation, shall be prepared and kept by the Superintendent, who sball have power, in his absolute discretion, to expuuge any name from such list.
(4) The conditions to be observed and performed by licensed manufacturers listed as uforesaid shall be :—
(i) The prescribed duty in respect of the tobacco must have been paid by the
licensed inanufacturer claiming the drawback.
(ii) The tobarea of Empire origin used in the licensed manufacturer's factory must be drawn either from bond or direct froin the importing ship, so that the actual amount entering the factory can be ascertained from the duty-paidļ removal permits.
(iii) Complete stock books must be kept, in English, by the licensed manufacturer showing exactly how much of the stock of Empire leaf has been used in ench brand of his manufacture, starting with the duty-paid removal permit] as a base. Where the form of such stock book has not first been submitted to and approved by the Superintendent this condition shall not be deemed to be fulfilled.
(iv) The Empire leaf must be stored in a separate place, approved by the Super-
intendent, and apart from the rest of the stock of leaf.
(F) The licensed manufacturer must take stock of Lis Empire leaf at intervals
of not longer than fourteen days.
(vi) The licensed manufacturer must mark, in English and Chinese, all goods manufactured wholly or partly of Empire leaf with the proportion of Empire leaf used in the blend,
(vii) All tobacco of Empire origin in respect of which drawback is applied forj
must be duly accounted for by the licensed manufacturer.
(viii) Every application for drawback under paragraph (2) of this regulation must, be accompanied by a statement, signed by the licensed manufacturer, show-, ing the actual amount of tobacco of Empire origin on which diawbuck. is claimed.
(ix) All reasonable facilities must be given by the licensed manufacturer, his managers, agents, clerks, sorvants and workmen, to the Superintendent and Revenue Officers to enable him and them to be informed as to the observance and performance of these conditions.
(5) Drawback, whether in respect of Empire or non-Empire tobacco, shall be subject to the following proviso :—
Provided that in the case of robaren
(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 proportionate deduction shall be made from the drawback according to the appropriate rate appearing in this regulation.
Ordinance 89 of 1931
Government Notificat- ions No. 166 of 1933, No. 274 of 1934, and No. 439 of 1936.