1939 — Page 10

(A8)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislaturo or other Authority under which levied.

DUTIES,—Continued,

IMPORTED TOBACCO :—

(ix) All reasonable facilities must be given by the licensed manufacturer, bis managers, agents, clerks, servants 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 tobacco

(a) not being tubucco propared in Chinese fashion which does not contain inorganic matter (including sand) exceeding twenty-two ponuds, or sand exceeding four pounds, in every hundred pounds weight of such tobacco, exclusive of muisture, 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,

(b) being tobacen prepared in Chinese fashion with or without the addition of oil which does not contain inorganic 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 shall be calenlated on a moisture standard of 10 per cent, and a proportionate deduction from the amount of drawback shall be maile 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 moistare, a proportionate deduction shall be made from the drawback according to the appropriate rate appearing in this regulation.

2. No drawback shall be allowed except to a licensed manufacturer of tobacen, 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 ease of cigars and cigarettes when the minimum weight of the, packages shall be 12 lbs. net and 8 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 minimumu net weight of 2 lls, provided that the total net weight of such tabucco in each consignment is not less than 7 lbs.

(2) Every such package must be labelled EXPORTED ON DRAWBACK.

4. No diawback 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 un Export ou 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 nud weights to enable the

Revenuo Officer to check the weight of packages, samples, etc. (iii) the manufacturer shall close and secure all packages with tapo 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 u serial mark.

They shall also have permanently marked on them by stencil or otherwise, on 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 ecrtifying that the tobacco has been received an bourd the ship.

Ordinance 39 of 1931, Government Notifica- tious No. 166 of 1933, No. 274 of 1934, and No. 139 of 1936.