(AS)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colouin! Legislature or other Authority under which levied.

IMPORTED TOBACCO :--

DUTIES,—Continued.

(b) being tobacco prepared in Chinese fashion with or without the addition of oil which does not contain iuorganic matter (including saud) exceeding twenty-two pounds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of moisture the drawback shalij 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) excreds 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.

1. 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. uet and 3 lbs, net respectively;

(6) 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.

1. No drawback shall be allowed unless

(i) the manufacturer 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 whom the manufacturer shall deliver an Export on Drawback Permit, in triplicare, containing full particulars of the shipment and the Ordinance 39 of 1931, 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 marks on them for the purpose of future identi- fication, including a serial mark.

They shall also have permanently marked on them by stencil on otherwise, on at least three sides, the words "Exported on Drawback in letters not less than three inches high.

1. 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 shull be respousible for its return to the Super intendent within 48 hours, duly signed by a responsible officer of the exporting ship' certifying that the tobacco has been received on board the ship.

1. Manufactured tobacco including cigars and cigarettes may be exported on drawback by parcel post direct from the tobacco manufacturer's premises under these! regulations provided that the gross weight of each parcel does not exceed that allowen. by the Post Office regulations and that an approved printed label bearing the words Exported on Drawback" is affixed to the front of eacli parcel, close to the address. The external wrapper of each parcel shall be sealed by the Revenue Officer with a revenue seal. The permit shall be submitted to the Post Office together with the parcel and shall be returned duly signed by an officer of the Post Office to the effect that the parcel has been duly posted with the revenue seal intact.

1. No drawbuck shall be allowed on any tobacco which shall not have been wholly manufactured from tobacco on which it has been shewn to the satisfaction of the Super-! intendent that the fall duty shall have been paid, uor on uny tobacco which shall be, mixed with any dirt or rubbish, or which shall be made of manufactured with or to which shall be added any other ingredients, matter, or thing not necessary or usual in

be manufacturing of tobacco,

Government Notificat- ions No. 166 of 1933, No. 274 of 1934, and No. 439 of 1936.